You are considering investing in Nuran Security Services. You have been able to locate the following information on the firm: total assets are $27.00 million, accounts receivable are $2.80 million, ACP is 25 days, net income is $3.00 million, and debt-to-equity is 1.50 times. Calculate the ROE for the firm. (Do not round intermediate calculations and round your final answer to 2 decimal places.)

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