Amounts are in thousands of dollars (except number of shares and price per share): Kiwi Fruit Company Balance Sheet Cash and equivalents Operating assets Property, plant, and equipment Other assets Total assets $570 650 2,700 110 $4,030 Current liabilities Long-term debt Other liabilities Total liabilities Paid in capital Retained earnings Total equity Total liabilities and equity $920 1,280 120 $ 2,320 $340 1,370 $1,710 $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 Shares outstanding Recent price $2.00 265,000 $34.50 $530 175 -90 -120 Kiwi Fruit Company Cash Flow Statement Net income Depreciation and amortization Increase in operating assets Decrease in current liabilities Operating cash flow Net (purchase) sale of property Increase in other assets Investing cash flow $495 $180 -80 $100 Net (redemption) issuance of LTD Dividends paid Financing cash flow Net cash increase -$190 -220 -$410 $185 Calculate ROA and ROE for Kiwi Fruit. (Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places.) ROA % ROE %