Amounts are in thousands of dollars $($except number of shares and price per share$)$:

Kiwi Fruit Company Balance Sheet

Cash and equivalents $$570$

Operating assets $650$

Property, plant, and equipment $2,700$

Other assets $110$

Total assets $$4,030$

Current liabilities $$920$

Long$-$term debt $1,280$

Other liabilities $120$

Total liabilities $$2,320$

Paid in capital $$340$

Retained earnings $1,370$

Total equity $$1,710$

Total liabilities and equity $$4,030$

Kiwi Fruit Company Income Statement

Net sales $$7,800$

Cost of goods sold $5,900$

Gross profit $$1,900$

Operating expense $990$

Operating income $$910$

Other income $70$

Net interest expense $250$

Pretax income $$730$

Income tax $200$

Net income $$530$

Earnings per share $$2\mathrm{.}00$

Shares outstanding $265,000$

Recent price $$34\mathrm{.}50$

Kiwi Fruit Company Cash Flow Statement

Net income $$530$

Depreciation and amortization $175$

Increase in operating assets $90$

Decrease in current liabilities $120$

Operating cash flow $$495$

Net $($purchase$)$ sale of property $$180$

Increase in other assets $80$

Investing cash flow $$100$

Net $($redemption$)$ issuance of LTD $$$$190$

Dividends paid $220$

Financing cash flow $$$$410$

Net cash increase $$185$

Calculate ROA and ROE for Kiwi Fruit. $($Do not round intermediate calculations. Enter your answers as a percent rounded to $2$ decimal places.$)$