INCOME STATEMENT ENDING 12/31/2018 BALANCE SHEET ENDING 12/31/2018 (in Net Sales: (in millions) millions) $462 Current Assets: $111 Cost of Goods Sold: $235 Fixed Assets: $195 Gross Profit: $227 Total Assets: $306 Operating Expenses: $181 Liabilities and Owner's Equity: EBIT: $ 46 Current Liabilities: $87 Interest: $8 Total LTD: $70 EBT: $ 38 Total Liabilities: $157 Taxes: $10 Owner's Equity (OE): $149 Net Profit: $28 Total Liabilities and OE: $306 What is the ROE for Sam's Appliances for the year ending 2018?