Borland, Inc., has a profit margin of $6\mathrm{.}65$ percent on sales of $$23,200,000.$ Assume the firm has debt of $$9,000,000$ and total assets of $$15,600,000.$

What is the firm's ROA? $($Do not round intermediate calculations and enter your answer as a percent rounded to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

ROA $$