Return on Assets The following financial data is from Hi-Tech Instruments' financial statenents (thousands of dollars, except earnings per share.) 2016 Sales revenue $210,000 Cost of goods sold 125,000 Net income Dividends Earnings per share 10,300 4,600 5.15 Hi-Tech Instruments, Inc Balance Sheet Dec. 31. 2016 Dec 31, 201:5 (Thousands of Dollars) Assets Cash Accounts receivable (net) Inventony 20,800$18,000 46.000 39.500 06.300 52.600 15.600 74.500$167.003 3.700 102 700 Total current assets Plant assets (net) Other azsecs Total assets Lablities and Stockholde Eauity 13.800 6.000ss.cC0 50013.50 15 500 Accounta payable