A review of Company's financial statements for the year 2009 revealed the following information.

Net Income after taxes....$20,000

Net Income before taxes ...$25,000

Interest Expense ...$7,000

Average Cash Balance ...$10,000

Average PP&E balance ...$25,000

Average Accounts payable balance ...$35,000

Average long-term debt...$20,000

Average Inventory balance ...$45,000

Average Accounts Receivable Balance ...$32,000

What is the Return on Investment (rounded to the nearest percentage) for the year?

Please explain fully.