The RA Analysis Company reported the following data: 2021 data: Inventory = $200,000, Net sales = $1,200,000, Total Assets = $1,600,000, Cost of goods sold = $800,000, Net income = $150,000 2020 data: Inventory = $290,000, Net sales = $1,000,000, Total Assets = $1,400,000, Cost of goods sold = $720,000, Net income = $140,000 Return on assets (ROA) for 2021 is