A fire has destroyed a large part of BreezeSys, Inc.$\text{'}$s financial records. You have the task of piecing together information in order to fill a financial statement. You have found that the ROE to be $14\mathrm{.}3\%,$ sales were $$1,735,000,$ asset turnover was $0\mathrm{.}94,$ total liabilities were $$648,000,$ and interest expense was $$13,450.$

$($a$)$ Calculate BreezeSys, Inc.$\text{'}$s ROA.

$($b$)$ If BreezeSys, Inc.$\text{'}$s net profit margin decreases to $4\%,$ calculate its ROE after the change.