Use the following balance sheet and income statement to calculate the firm's operating return on assets (operating profits / total assets): Balance Sheet Income Statement Assets: Cash $3,000 Accounts Receivable 5,000 Sales (all credit) Cost of Goods Sold $85,000 (51,000) Inventories Land 6,500 20.000 (15,000) Operating Expenses Depreciation Other Fixed Assets 18,000 (1,000) Interest Expense (3,000) Taxes (5,100) Liabilities & Owners' Equity Accounts Payable Long Term Debt Common Stock Paid in Capital Retained Earnings 4,000 26,700 5,000 12,000 4,800 28.6% O 34.3% O 40% O 21.2% O 64.8%