Last year Harrington Inc. had sales of $$325,000$ and a net income

of $$19,000,$ and its year$-$end assets were $$250,000.$ The firm's

total$-$debt$-$to$-$total$-$assets ratio was $62\mathrm{.}5\%.$ Based on the

DuPont equation, what was the ROE?$21\mathrm{.}28\%15\mathrm{.}40\%21\mathrm{.}48\%20\mathrm{.}87\%20\mathrm{.}27\%$