Amounts are in thousands of dollars (except number of shares and price per share): Kiwi Fruit Company Balance Sheet Cash and equivalents $510 Operating assets 850 Property, plant, and equipment 3,600 Other assets 210 Total assets $5,170 Current liabilities $1,100 Long-term debt 1,840 Other liabilities 220 Total liabilities $3,160 Paid in capital $440 Retained earnings 1,570 Total equity $2,010 Total liabilities and equity $5,170 Kiwi Fruit Company Income Statement Net sales $8,200 Cost of goods sold -6,500 Gross profit $1,700 Operating expense -550 Operating income 1, 150 Other income 205 Net interest expense -200 Pretax income $1,155 Income tax -295 Net income $860 Earnings per share $2.00 Shares outstanding 430,000 Recent price $46.50 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 $860 202 -105 -118 $839 $245 -82 $163 Net (redemption) issuance of LTD Dividends paid Financing cash flow Net cash increase -$208 -200 -$408 $594 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 % %