Paulson and Fleming’s company is organized as a partnership. At the prior year-end, partnership equity totaled $300,000 ($200,000 from Paulson and $100,000 from Fleming). For the current year, partnership net income is $49,000 ($38,400 allocated to Paulson and $10,600 allocated to Fleming), and year-end total partnership equity is $400,000 ($280,000 from Paulson and $120,000 from Fleming). Compute the total partnership return on equity and the individual partner return on equity ratios.