What is the rate of return on assets?

$\backslash$table$[[$BALANCE SHEET,$\backslash$table$[[$Average$],[$annual value$]]],[$Assets$,],[$Cash and cash equivalents,$42,000],[$Short$-$term investments,$11,400],[$Accounts Receivable,$70,000],[$Inventories$,130,838],[$Total current assets,$254,238],[$Net fixed assets,$140,000],[$Total assets,$394,238],[,],[$Liabilities and equity,$],[$Accounts payable,$30,761],[$Accruals$,30,477],[$Notes payable,$20,000],[$Total current liabilities,$81,238],[$Long$-$term debt,$100,000],[$Total liabilities,$181,238],[$Total common equity,$213,000],[$Total liabilities and equity,$394,238],[,],[$INCOME STATEMENT,$],[$Gross revenues $($value of farm production$),720,000],[$Expenses excluding depreciation,$558,000],[$Depreciation$,22,000],[$Interest Expense,$10,000],[$Accrual Adjustments,$39,838],[$Net farm income $($earnings before taxes$),169,838],[$Taxes $(30\%),33,000],[$Family living withdrawal,$50,000],[$Principal payments on term loan,$45,000],[$Intended capital replacement,$],[(1\mathrm{.}25*$depreciation$),27,500]]$