Compoform's net income for the year was $$320,000.$ Average liabilities totaled $$1\mathrm{.}6$ million and average stockholders' equity totaled $$2\mathrm{.}4$ million. Return

on investment $($ROI$)$ was:

Multiple Choice

$40\mathrm{.}0\%$

$8\mathrm{.}0\%$

$20\mathrm{.}0\%$

$13\mathrm{.}3\%$