Arya Inc. reported the following figures for 2021 and 2020: Balance Sheet Total Assets Total Liabilities Common stock and additional paid in capital Retained earnings Income Statement 2021 $411,339 99,140 300,680 11,519 2020 $ 416,069 98,890 300,680 16,499 Net sales Operating Income Net income O 11.5% O 10.9% $ 115,000 O 10.6% O 22.3% 95,340 45,280 $ 98,750 Compute return on assets (ROA) for 2021. Round percentages to one decimal place. 75,450 31,420

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