The following account balances were selected from the records of beverage maker Blake Corporation at December 31, 2014, after all adjusting entries were competed: Prepare the statement of retained earnings for the year ended December 31, 2014, and the shareholders equity section of the balance sheet at December 31.2014. (Amounts to be deducted should be indicated with minus sign.) Compute the ROE ratio for 2014, assuming total shareholders equity was $620,000 on December 31, 2013. (Round your answer to 2 decimal place.)