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

Kiwi Fruit Company Balance Sheet
Cash and equivalents	$	610
Operating assets		770
Property, plant, and equipment		3,000
Other assets		170
Total assets	$	4,550
Current liabilities	$	980
Long-term debt		1,500
Other liabilities		180
Total liabilities	$	2,660
Paid in capital	$	400
Retained earnings		1,490
Total equity	$	1,890
Total liabilities and equity	$	4,550

Kiwi Fruit Company Income Statement
Net sales	$	11,200
Cost of goods sold		(9,700	)
Gross profit	$	1,500
Operating expense		(560	)
Operating income	$	940
Other income		165
Net interest expense		(200	)
Pretax income	$	905
Income tax		(255	)
Net income	$	650
Earnings per share	$	1.30
Shares outstanding		500,000
Recent price	$	32.00

Kiwi Fruit Company Cash Flow Statement
Net income	$	650
Depreciation and amortization		218
Increase in operating assets		(105	)
Decrease in current liabilities		(110	)
Operating cash flow	$	653
Net (purchase) sale of property	$	205
Increase in other assets		(74	)
Investing cash flow	$	131
Net (redemption) issuance of LTD	$	(200	)
Dividends paid		(184	)
Financing cash flow	$	(384	)
Net cash increase	$	400

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 %