Use the following balance sheet and income statement to calculate the firm's operating return on assets (operating profits / total assets): Income Statement Balance Sheet Assets: Cash Accounts Receivable Inventories Land Other Fixed Assets Sales (all credit) $255,000 Cost of Goods Sold (153,000) $9,000 26,000 19,500 49,000 70,000 Operating Expenses (45,000) Depreciation (3.000) Interest Expense 19,000) Liabilities & Owners Equity Accounts Payable Long Term Debt Common Stock Paid in Capital Retained Earnings Taxes (15,300) 12,000 53,400 2,000 80,000 26,100 31.1% 62.6% 40.0% 0.27.5% 0 33.0%