3. Last year Harrington Inc. had sales of S325,000 and a net income of $19,000, and its year-end assets were $250,000. The firm's total-debt-to-total-capital ratio was 15.0%. The firm finances using only debt and common equity and its total assets equal total invested capital. Using the DuPont equation, what was the ROE? Do not round your intermediate calculations. You must show your work to get credit