You are considering investing in Nuran Security Services. You have been able to locate the following information on the firm: fotal assets are $24,75 million, accounts recelvable are $3.90 million, ACP is 25 days, net income is $4.10 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.)