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The following data pertains to Chill Company for the year ended December 31, 2022. Net Sales $66,000 Net Income $9,900 Total Assets (January 1, 2022)

The following data pertains to Chill Company for the year ended December 31, 2022. Net Sales $66,000 Net Income $9,900 Total Assets (January 1, 2022) $259,000 Total Assets (December 31, 2022) $276,000 Calculate Chill Company's return on assets for 2022.

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