Amounts are in thousands of dollars (except number of shares and price per share): Kiwi Fruit Company Balance Sheet Cash and equivalents $39e Operating assets 840 Property, plant, and equipment 3,6ee Other assets 205 Total assets $5,035 Current liabilities $1,1ee Long-term debt 1,725 Other liabilities 215 Total liabilities $3,040 Paid in capital $435 Retained earnings 1,560 Total equity $1,995 Total liabilities and equity $5,035 Kiwi Fruit Company Income Statement Net sales $8,700 Cost of goods sold -7, 10e Gross profit $1,600 Operating expense -520 Operating income 1,080 Other income 200 Net interest expense -200 Pretax income $1,080 Income tax -290 Net income $790 Earnings per share $2.00 Shares outstanding 395,000 Recent price $29.00 Kiwi Fruit Company Cash Flow Statement Net income Depreciation and amortization Increase in operating assets Decrease in current liabilities Operating cash flow $790 204 -100 -12e $774 Net (purchase) sale of property Increase in other assets Investing cash flow $240 -81 $159 Net (redemption) issuance of LTD Dividends paid Financing cash flow Net cash increase -$2e7 -198 -$405 $528 Calculate ROA and ROE for Kiwi Fruit. (Do not round Intermediate calculations. Enter your answers as a percent rounded to 2 decimal places.) ROA 96 ROE %6