Network Communications has total assets of $$1,500,000$ and current assets of $$612,000.$ It turns over its fixed assets $3$ times a year. It has $$319,000$ of debt. Its return on sales is $8$ percent.

What is its return on stockholders' equity?

Note: Do not round intermediate calculations. Input your answer as a percent rounded to $2$ decimal places.

Return on stockholders' equity