What is the ROA

Category Accounts payable Accounts receivable Accruals Additional paid in capital Cash Common Stock COGS Current portion long-term debt Depreciation expense Interest expense Inventories Long-term debt Net fixed assets Notes payable Operating expenses (excl. depr.) Retained earnings Sales Taxes Prior Year Current Year 322 320,715 40,500 500,000 ??? 397,400 33,750 541,650 17,500 47,500 94,000 105,000 328,500 428,797.00 33,750 35,000 54,000 40,500 279,000 55,273.00 42,455.00 288,000 336,903.00 399,341.00 946,535 999,000 148,500 162,000 126,000 162,452.00 306,000 342,000 639,000 852,453.00 24,750 48,393.00 What is the current year's return on assets (ROA)? Submit