Watermelon, Inc. provides the following data: 20X9 20X8 Cash $40,000 $25,000 Accounts Receivable, Net 98,000 62,000 Merchandise Inventory 76,000 50,000 Property, Plant, and Equipment, Net 186,000 120,000 Total Assets $400,000 $257,000 Additional information for the year ending December 31, 20X9: Net Credit Sales $520,000 Cost of Goods Sold 190,000 Interest Expense 20,000 Net Income 185,000 Calculate the rate of return on total assets for 20X9