missoula inc. reported the following selected financial statement data: dec 31, 2020 dec 31, 2021 cash$30,000 $32,000 accounts receivable (net) 48,000 52,000 inventory 68,000 72,000 plant assets (net) 210,000 218,000 total assets 405,000 395,000 liabilities 145,000 145,000 shareholders' equity 260,000 250,000 net sales 340,000 400,000 cost of goods sold 220,000 280,000 net income 20,000 25,000 required: compute the return on assets for 2021. (round your answer to 2 decimal places.)