ROI

i hope this is last question that i asked regarding the PM

At the end of 20X1, an investment centre has net assets of $1m and annual operating
profits of $190,000. However, the bookkeeper forgot to account for the following:
A machine with a carrying value of $40,000 was sold at the start of the year for $50,000,
and replaced with a machine costing $250,000. Both the purchase and sale are cash
transactions. No depreciation is charged in the year of purchase or disposal. The investment
centre calculates return on investment (ROI) based on closing net assets.
Assuming no other changes to profit or net assets, what is the return on investment (ROI)
for the year (to 1 decimal place)?

my question is if the purchase and sale was not on cash transaction, how would this change the answer?