You are considering investing in Nuran Security Services. You have been able to locate the following information on the firme total assets are $32.45 million, accounts receivable are $2.30 million, ACP is 20 days, net income is $2.50 million, and debt-to-equity is 1.20 times Calculate the ROE for the firm. (Do not round Intermediate calculations and round your final answer to 2 decimal places.) ROE