4. Serwaa Inc.: Actual 2017 and estimated 2018 financial statements for fiscal year ending December 31 ($ million, except per share data). 2017 2018 Change (%) 7.6% 8.4 $4,750 2,400 1,400 180 10 $ 760 20 $ 740 265 $ 475 $ 1.79 265 $5,140 2,540 1.550 210 10 $ 830 25 $ 805 295 $ 510 $ 1.96 260 8.6 Income Statement Revenue Cost of goods sold Selling, general, and administrative Depreciation Goodwill amortization Operating income Interest expense Income before taxes Income taxes Net income Earnings per share Average shares outstanding (millions) Balance Sheet Cash Accounts receivable Inventories Net property, plant, and equipment Intangibles Total assets Current liabilities Long-term debt Total liabilities Stockholders' equity Total liabilities and equity Book value per share Annual dividend per share $ 400 680 570 800 500 $2,950 550 300 $ 850 2,100 $2,950 $ 7.92 $ 0.55 $ 400 700 600 870 530 $3,100 600 300 $ 900 2,200 $3,100 $ 8.46 $ 0.60 Required: a. Identify and calculate the components of the DuPont formula. b. Calculate the ROE for 2018 using the components of the DuPont formula