Jester Corporation's most recent income statement appears below:

Income Statement
Sales (all on account)	$ 130,000
Cost of goods sold	60,000
Gross margin	70,000
Selling and administrative expense	28,000
Net operating income	42,000
Interest expense	10,000
Net income before taxes	32,000
Income taxes (30%)	9,600
Net income	$ 22,400

The beginning balance of total assets was $140,000 and the ending balance was $137,400. The return on total assets is closest to: