3 The table below contains information about two major competitors in the shoe industry, POOMA & AD-DUH it of POOMA ADI DUH 2021 2020 2021 2020 Net Sales $158.000 $70,500 Cost of goods sold 87.100 16,000 Operating expenses 23,000 12.300 Interest expense 1,800 1,020 Income tax expense 7.800 2,300 Cash 25,000 $21,00012,500 $10,500 Other current assets 132,000 107,00012,000 8,000 Long term assets (net 214,000 150,60027,000 32,600 Current liabilities 12,500 56,000 1,500 4,000 Long-term liabilities 124,000 113,0005,300 12,400 Share capital 23,000 12,500 10,500 9,800 Retained earnings 81,000 65,300 13,200 10,200 REQUIRED: Part B) Calculate the return on assets (ROA) and the return on shareholder's equity (ROE) for both POOMA & ADI-DUH for year 2021 Show your work including the formula and the numbers you use in your calculations. Round your answer to two decimal points to marks)