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

Kiwi Fruit Company Balance Sheet
Cash and equivalents	$	590
Operating assets		710
Property, plant, and equipment		2,900
Other assets		140
Total assets	$	4,340
Current liabilities	$	920
Long-term debt		1,470
Other liabilities		150
Total liabilities	$	2,540
Paid in capital	$	370
Retained earnings		1,430
Total equity	$	1,800
Total liabilities and equity	$	4,340

Kiwi Fruit Company Income Statement
Net sales	$	6,600
Cost of goods sold		(5,000	)
Gross profit	$	1,600
Operating expense		(890	)
Operating income	$	710
Other income		135
Net interest expense		(200	)
Pretax income	$	645
Income tax		(225	)
Net income	$	420
Earnings per share	$	2.50
Shares outstanding		168,000
Recent price	$	30.00

Kiwi Fruit Company Cash Flow Statement
Net income	$	420
Depreciation and amortization		125
Increase in operating assets		(115	)
Decrease in current liabilities		(132	)
Operating cash flow	$	298
Net (purchase) sale of property	$	175
Increase in other assets		(86	)
Investing cash flow	$	89
Net (redemption) issuance of LTD	$	(178	)
Dividends paid		(172	)
Financing cash flow	$	(350	)
Net cash increase	$	37

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