STAR Company's Statement of Comprehensive Income in $2023$ revealed Sales amounting to P$9,500,000.$ Sales Discounts and Sales Returns and Allowances are P$300,000$ and P$200,000,$ respectively. Cost of Goods Sold amounted to P$4,500,000.$ The operating expenses incurred by the company are P$1,200,000$ while the interest expense is P$560,000.$ The tax rate is $30\%$ The $2023$ Statement of Financial Position of STAR Company shows Total Assets of P$6,500,000$ and Total Shareholders' Equity of P$4,000,000.$ Last year, the Total Liabilities and Total Shareholders' Equity were P$3,000,000$ and P$5,000,000,$ respectively. Calculate the Return on Sales of STAR Company.