The following financial information pertains to Smith Architects:

Year 4:

Net Income $225,000

Beginning assets 750,000

Ending assets 950,000

Year 3:

Net Income $205,000

Beginning assets 690,000

Ending assets 770,000

Required: Calculate Smith Architects return on investment for Year 3 and Year 4. Note: Round percentages to 1 decimal place. Did the company perform better in Year 3 or Year 4?