Last year Jiffy Park Inc. had $175,000 of assets, $315,000 of sales, $22,000 of net income, and a debt-to-assets ratio of 35%. The new CFO believes a new computer program will enable it to reduce costs and thus raise net income to $37,000. Assets, sales, and the debt ratio would not be affected. How much will this cost reduction improve Jiffy Park's ROE? O 13.19% O 19.34% None of these choices 32.53%