The following information is provided for Pharoah Company and Flounder Corp.:

(in $ millions)

Pharoah Company

Flounder Corp.

Net income 2017

$120

$410

Net sales 2017

1325

4560

Total assets 12/31/15

1040

2310

Total assets 12/31/16

1125

3160

Total assets 12/31/17

1190

4000

What is Flounder’s return on assets (rounded) for 2017?