Ochoa Optical, Inc., provides a full line of designer eyewear to optical dispensaries. Ochoa reported the following information for 2016 and 2017:
____________________________________________ 2017 ___________ 2016
Sales revenue ............................................................ $500,000 .............. $450,000
Net income ................................................................ $ 44,500 ............... $ 42,000
Interest expense ............................................................. $ 500 .................... $ 500
Average total assets ................................................. $250,000 ............... $240,000
Compute return on assets for 2016 and 2017. Did the return on assets improve in 2017? What would cause this ratio to change?