Answer:
 ROA = 7.77 percent 
Step-by-step explanation:
Borland, Inc., has a profit margin of 5.6 percent on sales of $13.6 million
Thus, profit = 5.6% of  $13.6 million 
profit = 5.6 / 100 *  $13.6 million = $0.7616 million
Profit is same as net income
Formula for ROA (return on asset) = net income/ total asset
total asset as given = $9.8 million
Thus, ROA = $0.7616/ $9.8 = 0.0777
ROA in percentage = 0.0777*100 = 7.77 
Thus, ROA is 7.77 percent .