Following are the financial statements for Starman Corporation for the year ended December 31,2013.Assume that all balance sheet amounts represent both average and ending figures. 
What is the return on assets for this corporation?
Definitions:
Call Features
Provisions embedded in financial instruments, like bonds, that allow the issuer to repurchase or redeem the instrument before its maturity date.
Call Penalties
Fees or costs that a borrower must pay a lender for the privilege of paying a loan off earlier than the agreed payment schedule.
Call Premiums
The amount by which the price of a callable bond or preferred stock exceeds its par value or redemption price, often stipulated as a penalty for early redemption by the issuer.
Coupon Rates
Interest rates specified on bonds or other fixed-income securities that issuers promise to pay bondholders annually, expressed as a percentage of face value.
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