The following accounts are included in Eva’s retail store financial statements:

Cost of sales ……………………………………...$2,300,000

Administrative expenses …………………………     170,000

Prepaid expenses …………………………………     60,000

Inventories …………………………………….....     300,000

Depreciation/amortization ……………………….      25,000

Cash ……………………………………..............      25,000

Trade receivables ………………………..............     250,000

Revenue ………………………........................... 3,000,000

Non-current assets ………………………........... 1,700,000

Distribution costs ………………………............       200,000

1. Calculate her ROA by using the DuPont financial system.

2. What impact would there be on the ROA if the revenue account changed to $3,200,000?