Exercise 11-13 Effects of Changes in Sales, Expenses, and Assets on ROI [LO11-1] [The following information applies to the questions displayed below.] CommercialServices.com Corporation provides business-to-business services on the Internet. Data concerning the most recent year appear below: Sales $ 5,460,000 Net operating income $ 273,000 Average operating assets $ 910,000 The following questions are to be considered independently. Garrison 16e Rechecks 2019-01-10 Exercise 11-13 Part 1 Required: 1. Compute the company's return on investment (ROI). (Do not round intermediate calculations. Round your answer to 2 decimal places.)