Required information

$[$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:

The following questions are to be considered independently.

The entrepreneur who founded the company is convinced that sales will increase next year by $60\%$ and that net operating income

will increase by $160\%,$ with no increase in average operating assets. What would be the company's ROI? $($Do not round intermediate

calculations. Round your answer to $2$ decimal places.$)$