2021 2022 Cash Accounts receivable Inventory $ 58,042 63,781 120,205 $ 73,306 84,139 185,490 Total $ 242,028 $ 342,935 Bethesda Mining Company reports the following balance sheet information for 2021 and 2022. Assets Current assets BETHESDA MINING COMPANY Balance Sheets as of December 31, 2021 and 2022 Liabilities and Owners' Equity Current liabilities Accounts payable 2021 $ 188,422 83,520 $ 271,942 $ 234,000 Notes payable Total Long-term debt Owners' equity Fixed assets Net plant and equipment Total assets $ 658,447 $ 589,828 Common stock and paid-in surplus Accumulated retained earnings Total $ 221,000 173,533 $ 394,533 $ 900,475 $ 932,763 $ 900,475 Total liabilities and owners' equity Suppose that the Bethesda Mining Company had sales of $2,286,873 and net income of $96,381 for the year ending December 31, 2022. Calculate ROE using the DuPont identity. Note: Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. Enter the profit margin and return on equity as a percent. Profit margin Total asset turnover Equity multiplier % times times Return on equity %