$($This question and the following three questions use the same problem context$)$

You are the director of operations for a firm that manages a small chain of hardware stores in central Indiana. You are working with other group directors in your firm to establish the firm's annual report for the past year $(2022)$ and need to determine the firm's return on assets. Given the following information, construct a strategic profit model in Excel. What is your present ROA $($enter as a percentage with two decimal points$)?$

Total sales: $$5$ million

Cost of goods sold: $$2\mathrm{.}75$ million

Advertising: $$50,000$

Other variable expenses: $$375,000$

Fixed expenses: $$300,000$

Inventory value: $$3\mathrm{.}5$ million

Accounts receivable: $$0$

Cash on hand: $$200,000$

Value of owned store property $+$ distribution warehouse: $$1\mathrm{.}5$ million