CommercialServices.com Corporation provides business$-$to$-$business services on the Internet. Data concerning the most recent year appear below:

Sales $ $4,100,000$

Net operating income $ $164,000$

Average operating assets $ $820,000$

$1.$ Compute the company's return on investment $($ROI$).$

Note: Do not round intermediate calculations. Round your answer to $2$ decimal places.