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

Kiwi Fruit Company Balance Sheet
Cash and equivalents	$	480
Operating assets		760
Property, plant, and equipment		3,000
Other assets		165
Total assets	$	4,405
Current liabilities	$	980
Long-term debt		1,375
Other liabilities		175
Total liabilities	$	2,530
Paid in capital	$	395
Retained earnings		1,480
Total equity	$	1,875
Total liabilities and equity	$	4,405

Kiwi Fruit Company Income Statement
Net sales	$	6,700
Cost of goods sold		(4,900	)
Gross profit	$	1,800
Operating expense		(530	)
Operating income	$	1,270
Other income		160
Net interest expense		(200	)
Pretax income	$	1,230
Income tax		(250	)
Net income	$	980
Earnings per share	$	1.00
Shares outstanding		980,000
Recent price	$	43.50

Kiwi Fruit Company Cash Flow Statement
Net income	$	980
Depreciation and amortization		220
Increase in operating assets		(100	)
Decrease in current liabilities		(112	)
Operating cash flow	$	988
Net (purchase) sale of property	$	200
Increase in other assets		(73	)
Investing cash flow	$	127
Net (redemption) issuance of LTD	$	(168	)
Dividends paid		(182	)
Financing cash flow	$	(350	)
Net cash increase	$	765

Calculate ROA and ROE for Kiwi Fruit