In its financial statements WalkerCo is reporting net income of $210. Its tax rate for the year was 35%. Total assets at the beginning of the year was $1,876 and at the end of the year $2,010. The LIFO reserve at the beginning of the year was $155 and at the end of the year $105. Calculate the return on assets after accounting for the impact of the LIFO valuation. Present your answer in percentage terms, rounded to two decimal places, e.g., 20.00%.