The data in the table below come from the XYZ Company financial statements for 2019 and 2020 (all amounts are in dollars) The balance sheet accounts listed in the table are the only items on the company's balance sheet for each year and the income statement accounts are the only items on the company's income statement for each year. Using this data, ROA in 2020 was Item Accounts payable Accounts receivable Accruals Additional paid in capital Cash Common Stock COGS Depreciation expense interest expense Inventories Long-term debt Net fixed assets Notes payable Operating expenses (exd. depr.) Retained earnings Sales Taxes 2019 2020 17,200 16,600 17,900 77? 10,420 11,420 18,000 19,400 25,200 23,420 4,000 5,000 75,820 82,960 5,000 8,800 10,000 12,000 10,390 10,780 15,120 16,900 104,850 123,840 8800 7,800 46,980 51,480 84,800 96,400 161,000 179,600 6,600 8,200