Balance Sheet 2022 2021 Total assets $51,600 $46,800 Total liabilities 28,200 26,100 Total shareholders' equity (all common) 23,400 20,700 Total liabilities and equity $51,600 $46,800 Income Statement 2022 Net sales $39,900 Cost of goods sold 14,400 Gross margin 25,500 Selling and administrative expenses 15,500 Interest expense 420 All other expenses, net 4,420 Net income $5,160 What is Boga's rate of return on total assets for 2022