Jester Corporation's most recent income statement appears below:

Income Statement
Sales (all on account)	$ 130,000
Cost of goods sold	75,000
Gross margin	55,000
Selling and administrative expense	31,000
Net operating income	24,000
Interest expense	13,000
Net income before taxes	11,000
Income taxes (30%)	3,300
Net income	$ 7,700

The beginning balance of total assets was $170,000 and the ending balance was $166,500. The return on total assets is closest to: