Category	Prior year	Current year
Accounts payable	41,400	45,000
Accounts receivable	115,200	122,400
Accruals	16,200	13,500
Additional paid in capital	200,000	216,660
Cash	???	???
Common Stock @ par value	37,600	42,000
COGS	131,400	171,615.00
Depreciation expense	21,600	23,181.00
Interest expense	16,200	16,697.00
Inventories	111,600	115,200
Long-term debt	135,000	138,889.00
Net fixed assets	376,000.00	399,600
Notes payable	59,400	64,800
Operating expenses (excl. depr.)	50,400	63,496.00
Retained earnings	122,400	136,800
Sales	255,600	339,849.00
Taxes	9,900	18,989.00

What is the current year's return on assets (ROA)?

Number of items 1 Price of item 1 COGS of item 1 Number of items 2 Price per item 2 COGS of item 2 Revenues Item 1 COGS Item 1 Revenues Item 2 COGS Item 2 Total Revenues Total COGS Gross Profit Total Costs PROFIT January 200 $120 $90 App maintenance Lawyer fees 200 $130 $110 24000 18000 26000 22000 50000 40000 10000 $200 Internet $45 Marketing $1,000 Insurance $500 Fuel $1,000 $100 $600 6445 February 200 $120 $90 3555 200 $130 $110 $700 Rent $700 Salaries $2,000 $2,000 Electricity $300 $300 Water 26000 22000 50000 40000 10000 24000 24000 30000 18000 18000 22500 $200 $45 $1,000 $500 $1,000 $100 $600 6445 March 200 $120 $90 3555 200 $130 $110 26000 26000 22000 22000 10000 $700 $2,000 $300 $200 $45 April 250 $120 $90 $1,000 $500 $1,000 $100 $600 200 $130 $110 6445 3555 11500 $700 $2,000 $300 50000 56000 59600 75000 75000 75000 40000 44500 47200 60000 60000 60000 $200 $45 $1,000 $500 $1,000 $100 $600 6445 May 280 $120 $90 5055 200 $130 $110 33600 25200 12400 $700 $2,000 $300 $200 $45 26000 39000 39000 39000 22000 33000 33000 33000 $1,000 $500 $1,000 $100 $600 REVENUES June July August September October November 300 $120 $90 6445 300 300 $120 $120 $90 $90 5955 300 300 300 $130 $130 $130 $110 $110 $110 36000 36000 36000 27000 27000 27000 15000 COSTS $700 $700 $700 $2,000 $2,000 $2,000 $300 $300 $300 $200 $200 $200 $45 $45 $45 $1,000 $1,000 $1,000 $500 $500 $500 $1,000 $1,000 $1,000 $100 $100 $100 $600 $600 $600 6445 15000 15000 8555 6445 6445 8555 8555 300 $120 $90 300 $130 $110 36000 27000 39000 33000 75000 60000 15000 $700 $2,000 $300 $200 $45 $1,000 $500 $1,000 $100 $600 6445 8555 350 $120 $90 300 $130 $110 42000 31500 39000 33000 81000 64500 16500 $700 $2,000 $300 $200 $45 $1,000 $500 $1,000 $100 $600 6445 10055 350 $120 $90 300 $130 $110 42000 31500 39000 33000 81000 64500 16500 $700 $2,000 $300 $200 $45 $1,000 $500 $1,000 $100 $600 6445 10055 December 350 $120 $90 300 $130 $110 42000 31500 39000 33000 81000 64500 16500 $700 $2,000 $300 $200 $45 $1,000 $500 $1,000 $100 $600 6445 10055 TOTAL 3380 3100 405600 304200 403000 341000 808600 645200 163400 8400 24000 3600 2400 540 12000 6000 12000 1200 7200 77340 86060