Investment Assets at Year End Investment Assets at Beginning of Year Savings Employer Match to 401(k) Gross Income Total Assets at Year End Total Assets at Beginning of Year Total Liabilities at Year End Total Liabilities at Beginning of Year $170,000 $125,000 $25,000 $4,800 $120,000 $650,000 $610,000 $235,000 $240,000 What is the return on assets (ROA) for the year