Last year Jiffy Park Inc. had $155,000 of assets, $300,000 of sales, $25,000 of net income, and a debt-to-assets ratio of 37%. The new CFO believes a new computer program will enable it to reduce costs and thus raise net income to $35,000. Assets, sales, and the debt ratio would not be affected. How much will this cost reduction improve Jiffy Park's ROE? 10.24% 25.60% 35.84% O None of these choices