Last year Harrington Inc. had sales of $325,000 and a net income of $19,000, and its year-end assets were $295000. The firm's total-debt-to-total- capital ratio was 72.5%. The firm finances using only debt and common equity, and its total assets equal total invested capital. Based on the DuPont equation, what was the ROE? Do not round your intermediate calculations. a. 5.85% b. 21.26% c. 23.42% d. 85.17% e. 6.44%