Answer:
18.6 Ω
Step-by-step explanation:
Resistance =

But first we have to find the current.
Current =

Power = 0.37W
Voltage = 2.60V
∴ Current =

= 0.14 ( 3 significant figures)
Now we can find the resistance.
Resistance =

= 18.6 Ω ( 3 significant figures)