what is the ROE of the firm?

INCOME STATEMENT (Figures in $ millions) Net sales $881 Cost of goods sold 741 Depreciation 31 Earnings before interest and taxes (EBIT)$ 109 Interest expense 12 Income before tax $ 97 Taxes 34 Net income $ 63 BALANCE SHEET (Figures in $ millions) End of Year Start of Year Assets Current assets $ 369 S 312 Long-term assets 258 222 Total assets $ 627 $ 534 194 S 157 Liabilities and shareholders' equity Current liabilities S Long-term debt Shareholders' equity Total liabilities and shareholders' equity s 108 121 325 256 627 $ 534