Galaxy United, Inc. 2009 Income Statement ($ in millions)
Net sales	$8,450
Less: Cost of goods sold	7,210
Less: Depreciation	410
Earnings before interest and taxes	830
Less: Interest paid	83
Taxable Income	747
Less: Taxes	261
Net income	$ 485

Galaxy United, Inc. 2008 and 2009 Balance Sheets ($ in millions)
	2008	2009			2008	2009
Cash	$ 120	$ 150		Accounts payable	$1,100	$1,140
Accounts rec.	940	780		Long-term debt	1,000	1,316
Inventory	1,480	1,510		Common stock	$3,110	$2,910
Sub-total	$2,540	$2,440		Retained earnings	530	714
Net fixed assets	3,200	3,640
Total assets	$5,740	$6,080		Total liab. & equity	$5,740	$6,080

What is the return on equity for 2009?