Jester Corporation's most recent income statement appears below Income Statement Sales (all on account) Cost of goods sold Gross margin Selling and administrative expense Net operating income Interest expense Net income before taxes Income taxes (30%) Net income $270,000 155,000 115,000 47,000 68,000 17,000 51,000 15,300 $ 35,700 The beginning balance of total assets was $210,000 and the ending balance was $207,000. The return on total assets is closest to