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 The following questions are to be considered independently. Required: . Compute the company's return on investment (ROI). (Do not round intermediate calculations. Round your answer to 2 decimal places.) Return on investment (ROI)