With the information provided what is the ROA (please show all your work in detail)

Company name Income statement For the Year ended December 31, XXXX Service Revenue $ 300,000 $ 9,000 Expenses: Depreciation Expense - Building Depreciation Expense - Truck Salaries Expense Utilities Expense $ 17,000 $ 95,000 $ 15,000 Total expenses 136,000 Net income 164,000 Company name Balance sheet December 31, XXXX Assets Current assets Cash Accounts Receivable Office Supplies Supplies Prepaid Rent $ 50,000 $ 50,000 $ 25,000 $ 9,000 $ 35,000 Total Current assets 169,000 Property, plant and equipment Building, net Truck, net $ 225,000 $ 85,000 310,000 479,000 Total assets Liabilities and Stockholders' equity Current liabilities Accounts Payable $ 55,000 $ 35,000 Note Payable 3-month Total Current liabilities 90,000 Long term liabilities: Bank loan, 10-year $ 100,000 $ 190,000 Total liabilities Stockholders' equity Common Shares stock $ 125,000 164,000 Retained earnings (net income] Total Stockholders' equity Total Liabilities and stockholders' equity 289,000 479,000