Rohlen Company reported the following balance sheet and income statement information:

Total assets, Dec. 31, 2022 $97,000

Total assets, Dec. 31, 2021 $85,000

Total liabilities, Dec. 31, 2022 $13,000

Total liabilities, Dec. 31, 2021 $10,000

Sales revenue, Dec. 31, 2022 $56,000

Sales revenue, Dec. 31, 2021 $51,000

Net income, Dec. 31, 2022 $22,000

Net Income, Dec. 31, 2021 $18,000

Using average total assets instead of liabilities, compute Rohlens Financial Leverage for the year ended December 31, 2022.