Excerpts from Peg Co$.\text{'}$s December $31,2023$ and $2022$ financial statements and key ratios are shown here: $($all numbers are in millions$)$:$20232022$Accounts receivable $($net$)$ $$20$ $$16$Net sales$$115100$Cost of goods sold$$6055$Net income$$2017$Inventory turnover$5\mathrm{.}22$Return on assets$10\mathrm{.}3\%$Equity Multiple$2\mathrm{.}36$Peg Co$.\text{'}$s return on equity for $2023$ is $($rounded$)$