Required information Exercise 10-13 Effects of Changes in Sales, Expenses, and Assets on ROI [LO10-1] Skip to question [The following information applies to the questions displayed below.] CommercialServices.com Corporation provides business-to-business services on the Internet. Data concerning the most recent year appear below: Sales $ 5,220,000 Net operating income $ 261,000 Average operating assets $ 870,000 The following questions are to be considered independently. Brewer 8e Rechecks 2019-01-10 Exercise 10-13 Part 1

Required:

1. Compute the company's return on investment (ROI). (Do not round intermediate calculations. Round your answer to 2 decimal places.)