Problem 3-26 DuPont Analysis (LG3-6) You are considering investing in Nuran Security Services. You have been able to locate the following information on the firm: total assets are $28.05 million, accounts receivable are $3.10 million, ACP is 25 days, net income is $3.30 million, and debt-to-equity is 1.20 times. Calculate the ROE for the firm. (Do not round intermediate calculations. Round your final answer to 2 decimal places.)