32. A firm has the following balance sheet information total assets = $100,000; current assets - $30,000; inventories = $10,000; cash = $5,000; total liabilities = $30,000, current liabilities = $15,000; and notes payable = $2,000. What is the firm's net-working-capital-to-total-assets ratio? a. 0.11 b. 0.13 c. 0.15 d. 0.17 35. Following is financial statement information for Rogex Corporation: cash - $242; accouts receivable = $850; inventory = $820; net fixed assets = $3,408; accounts payable - $700, short-erm notes payable $740; long-term liabilities = $1,100; common stock = $1,160; retained earnings - 1,620, net sales - $2,768; cost of goods sold = $1,210; depreciation = $360; interest expense - 5160; taxes - 5312, addition to retained earnings = $508; and dividends paid = $218. What is the return on equity for Roger? a. 26.1% b. 44.7% c. 62.6% d. 18.4%