how to solve this in details

Balance Sheet Accounts payable $1,000 Notes Payable $3,650 Cash $850 Account Receivables $2600 Inventories $5,000 Net Fixed Assets $3,800 Total Assets $12250 Common equity $7600 Total Debt & Equity $12250 Income statement Sales Cost of goods sold EBIT Interest charges EBT Taxes Net income $20,000 18.430 1,570 365 -1,205 420 $785 JJS current ratio is in line with the industry average. However, its accounts payable, which have no interest cost and which are due entirely to purchase of inventories, amount to only 15 percent of inventories versus an industry average of 45 percent. Suppose JJS took actions to increase its accounts payable to inventory ratio to the 53 percent industry average, but it (1) kept all of its assets at their present levels and (2) also held its current ratio unchanged. Assume also that JJS tax rate is 35 percent, that the interest rate on its notes payable is 10 percent, and that the change in payments will not affect operations. In addition, common equity would not change. What is ROE