Financial Ratio Analysis

Sales $,280$

Net income $21$

You have the above balance sheet and income statement for Ahmed's inc.

You want to reduce your inventory to generate funds to buy back common stock at the book value. You will reduce inventory so that the current ratio is equal to

$2\mathrm{.}21.$ There is no effect on sales or net income. What is the new ROE?

$\%($use $2$ decimals$)$