Category Prior year Current year Accounts payable 41.400 45,000 Accounts receivable 115.200 122,400 Accruals 16,200 13.500 Additional paid in capital 200.000 216,660 Cash 772 722 Common Stock @ par value 37.600 42.000 COGS 131.400 170,866.00 Depreciation expense 21.600 23.761.00 Interest expense 16.200 16,179.00 Inventories 711,600 115,200 Long-term debt 135.000 137.818.00 Net fixed assets 376,946.00 399,600 Notes payable 59.400 84,800 50.400 68,078.00 Operating expenses excl. depr.) Retained earnings 122.400 136,800 Sales 255.000 335.693.00 Taxes 9.900 19.163.00 What is the current year's return on equity (ROE? Submit Answer format: Percentage Round to: 2 decimal places (Example: 9.24%, % sign required Willacopt decimal format rounded to 4 decimal places for 0.0924