Johnson Repair Service Had Net Income for the Year of $125,000.In

Johnson Repair Service had net income for the year of $125,000.In addition,the balance sheet reports the following balances:
$$\begin{array} { | l | r | r | } \hline & \text { Jan. 1,2016 } & \text { Dec. 31, 2016 } \\\hline \text { Accounts Receivable } & \$ 5,600 & \$ 14,200 \\\hline \text { Accounts Payable } & 12,000 & 9,500 \\\hline \text { Building } & 125,000 & 125,000 \\\hline \text { Cash } & 37,500 & 35,000 \\\hline \text { Office Furniture } & 25,000 & 50,000 \\\hline \text { Office Supplies } & 3,200 & 1,500 \\\hline \text { Notes Payable } & 60,000 & 75,000 \\\hline \text { Total Stockholders' Equity } & 124,300 & 141,200 \\\hline\end{array}$$ Calculate the return on assets (ROA)for Johnson Repair Service for the year ending December 31,2016.