Howe and Duley’s company is organized as a partnership. At the prior year- end, partnership equity totaled $150,000 ($100,000 from Howe and $50,000 from Duley). For the current year, partnership net income is $24,990 ($20,040 allocated to Howe and $4,950 allocated to Duley), and year- end total partnership equity is $200,000 ($140,000 from Howe and $60,000 from Duley). Compute the total partnership return on equity and the individual partner return on equity ratios.