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Tables C and D show the income statement and balance sheet for a certain company. All quantities shown are in millions of dollars. What is

Tables C and D show the income statement and balance sheet for a certain company. All quantities shown are in millions of dollars. What is the company's ROA in 2020? Note: Express your answers in strictly numerical terms, and IN million of USDs."

TABLE C

Income Statement (in million of USDs)

2020

Total sales

400

Cost of sales

-250

Gross Profit

150

Selling, general, and administrative expenses

-60

Research and development

-22

Depreciation and amortization

-25

Other income

10

Earnings before interest and taxes (EBIT)

53

Interest income (expense)

-20

Pretax income

33

Taxes

-12

Net Income

21

TABLE D

Balance Sheet (in million of USDs)

2020

Assets

Liabilities

Current Assets

Current Liabilities

Cash

100

Accounts payable

90

Accounts receivable

95

Notes payable/short-term debt

15

Inventories

55

Total current assets

250

Total current liabilities

105

Long-Term Assets

Long-Term Liabilities

Net property, plant, and equipment

15

Long-term debt

90

Total long-term assets

15

Total long-term liabilities

90

Total Liabilities

195

Stockholders' Equity

70

Total Assets

265

Total Liabilities and Stockholders' Equity

265

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