Return on Stockholders' Equity Rogers Inc. had 600,000 shares of $3 par common stock outstanding at the end of both 2016 and 2017. Retained earnings at the end of 2016 amounted to $3,240,000. No dividends were paid during 2017, and net income for the year was $910,000. Determine Rogers' return on stockholders' equity for 2017. Round your answer to two decimal places.