Claudia's Gems had net sales of $220,000, total assets of $390,000, total liabilities of $109,000, a cost of goods sold

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Claudia's Gems had net sales of $220,000, total assets of
$390,000, total liabilities of $109,000, a cost of goods sold
of $69,000, expenses of $82,000, and net profit after taxes
of $29,000. Calculate the store's return on assets
ratio. Provide an explanation of what this number
represents and why is it important for retailers.
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