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

Kiwi Fruit Company Balance Sheet
Cash and equivalents	$380
Operating assets	810
Property, plant, and equipment	3,200
Other assets	190
Total assets	$4,580
Current liabilities	$1,040
Long-term debt	1,390
Other liabilities	200
Total liabilities	$2,630
Paid in capital	$420
Retained earnings	1,530
Total equity	$1,950
Total liabilities and equity	$4,580

Kiwi Fruit Company Income Statement
Net sales	$6,800
Cost of goods sold	5,800
Gross profit	$1,000
Operating expense	430
Operating income	570
Other income	185
Net interest expense	200
Pretax income	$555
Income tax	275
Net income	$280
Earnings per share	$2.50
Shares outstanding	112,000
Recent price	$28.00

Kiwi Fruit Company Cash Flow Statement
Net income	$280
Depreciation and amortization	210
Increase in operating assets	90
Decrease in current liabilities	126
Operating cash flow	$274
Net (purchase) sale of property	$225
Increase in other assets	78
Investing cash flow	$147
Net (redemption) issuance of LTD	$204
Dividends paid	192
Financing cash flow	$396
Net cash increase	$25

Calculate ROA and ROE for Kiwi Fruit.

ROA		%
ROE		%