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Excerpts from Jetstar Company's December 31, 2018 and 2017, financial statements are presented below: 2018 2017 Accounts receivable $ 56,000 $ 44,000 Merchandise inventory 36,000 51,000 Net sales 240,000 230,000 Cost of goods sold 130,000 116,000 Total assets 441,000 413,000 Total shareholders' equity 256,000 233,000 Net income 44,500 36,000 ' Jetstar's 2018 return on assets is (rounded)