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

Kiwi Fruit Company Balance Sheet
Cash and equivalents	$	620
Operating assets		800
Property, plant, and equipment		3,200
Other assets		185
Total assets	$	4,805
Current liabilities	$	1,040
Long-term debt		1,635
Other liabilities		195
Total liabilities	$	2,870
Paid in capital	$	415
Retained earnings		1,520
Total equity	$	1,935
Total liabilities and equity	$	4,805

Kiwi Fruit Company Income Statement
Net sales	$	8,100
Cost of goods sold		(6,700	)
Gross profit	$	1,400
Operating expense		(400	)
Operating income	$	1,000
Other income		180
Net interest expense		(200	)
Pretax income	$	980
Income tax		(270	)
Net income	$	710
Earnings per share	$	2.00
Shares outstanding		355,000
Recent price	$	33.00

Kiwi Fruit Company Cash Flow Statement
Net income	$	710
Depreciation and amortization		212
Increase in operating assets		(120	)
Decrease in current liabilities		(128	)
Operating cash flow	$	674
Net (purchase) sale of property	$	220
Increase in other assets		(77	)
Investing cash flow	$	143
Net (redemption) issuance of LTD	$	(203	)
Dividends paid		(190	)
Financing cash flow	$	(393	)
Net cash increase	$	424

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