Osmond Optical, Inc., provides a full line of designer eyewear to optical dispensaries. Osmond reported the following information for $2019$ and $2020$:

$\backslash$table$[[,,2020,2019],[$Sales revenue,dots$$,520,000$$$,430,000],[$Net income,dots$$,44,800$$$,42,500],[$Interest expense,dots$$,600$$$,600],[$Average total assets,dots$$,220,000$$$,210,000]]$

Compute return on assets for $2019$and $2020$Did the return on assets improve in $2020$What would cause this ratio to change?

Begin by identifying the formula to calculate return on assets. Then complete the formula and compute the return on assets for $2019$ and $2020.($Round your answers to one decimal place, X$.$X$\%.)$

$\backslash$table$[[,(,+,),,=,\backslash$table$[[$Return on assets$],[($ROA$)]]],[2019,(,+,),1,=,],[2020,(,+,),1,=,]]$