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

Kiwi Fruit Company Balance Sheet
Cash and equivalents	$360
Operating assets	750
Property, plant, and equipment	3,000
Other assets	160
Total assets	$4,270
Current liabilities	$980
Long-term debt	1,260
Other liabilities	170
Total liabilities	$2,410
Paid in capital	$390
Retained earnings	1,470
Total equity	$1,860
Total liabilities and equity	$4,270

Kiwi Fruit Company Income Statement
Net sales	$8,000
Cost of goods sold	6,500
Gross profit	$1,500
Operating expense	500
Operating income	1,000
Other income	155
Net interest expense	200
Pretax income	$955
Income tax	245
Net income	$710
Earnings per share	$2.50
Shares outstanding	284,000
Recent price	$26.00

Kiwi Fruit Company Cash Flow Statement
Net income	$710
Depreciation and amortization	300
Increase in operating assets	60
Decrease in current liabilities	114
Operating cash flow	$836
Net (purchase) sale of property	$195
Increase in other assets	72
Investing cash flow	$123
Net (redemption) issuance of LTD	$170
Dividends paid	180
Financing cash flow	$350
Net cash increase	$609

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