Required information

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CommercialServices.com Corporation provides business-to-business services on the Internet. Data concerning the most recent year appear below:

Sales	$	2,520,000
Net operating income	$	196,560
Average operating assets	$	840,000

The following questions are to be considered independently.

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