$[[$Income Statements for Years Ended $2018$ and $2019],$

What is $2019$ ROE?

$[$Net sales,$$425,000,$$$600,000,],[$Less: COGS,$-185,000,-275,000,],[$Gross Profit,$240,000^(\text{'}),325,000,],[$Less: Admin. expenses,$-45,000,-55,000,],[$Less: Marketing expenses,$-32,000,-42,000,],[$Less: R&D$,-20,000,-27,000,],[$Less: Depreciation,$-12,000,-24,000,],[$EBIT$,131,000,177,000,],[$Less: Interest expense,$-12,000,-20,000,],[$Interest before taxes,$119,000,157,000,],[$Less: Income taxes $(30\%),-35,700,-47,100,],[$Net income,$83,300,109,900,96,600],[$Balance Sheets for Years Ended $2017,2018,$ and $2019],[,2017,2018,2019],[$Assets$],[$Cash and marketable securities$,$$$20,000,$$$20,000,$$$,30,000],[$Receivables$,50,000,65,000,100,000],[$Inventories$,70,000,95,000,75,000],[$Total current assets,$140,000,180,000,205,000],[$Gross plant and equipment,$205,000,205,000,255,000],[$Less: accumulated depreciation,$-28,000,-42,000,-54,000],[$Net plant and equipment,$177,000,163,000,201,000],[$Total assets,$$317,000,$$$343,000,$$$406,000],[$Liabilities and Equity$],[$Payables$,47,000,57,000,44,000],[$Short$-$term bank loan,$40,000,44,000,110,000],[$Accrued liabilities,$8,000,9,000,22,000],[$Total current liabilities,$95,000,110,000,176,000],[$Long$-$term debt,$122,000,143,000,150,000],[$Owners$\text{'}$ equity,$100,000,90,000,80,000],[$Total liabilities and equity,$$317,000,$$$343,000,$$$406,000],[2019$ ROE,,,$]]$