Amounts are in thousands of dollars (except number of shares and price per share): Kiwi Fruit Company Balance Sheet Cash and equivalents Operating assets Property, plant, and equipment Other assets Total assets Current liabilities Long-term debt Other liabilities Total liabilities Paid in capital Retained earnings Total equity Total liabilities and equity $630 830 3,600 200 $5,260 $1,100 1,970 210 $3,280 $430 1,550 $1,980 $5,260 195 Kiwi Fruit Company Income Statement Net sales $9,800 Cost of goods sold -7,600 Gross profit $2,200 Operating expense -490 Operating income 1,710 Other income Net interest expense -200 Pretax income $1,705 Income tax -285 Net income $1,420 Earnings per share $1.60 Shares outstanding 887,500 Recent price $34.00 $1,420 206 -60 -122 $1,444 Kiwi Fruit Company Cash Flow Statement Net income Depreciation and amortization Increase in operating assets Decrease in current liabilities Operating cash flow Net (purchase) sale of property Increase in other anneta Investing cash flow Net (redemption) isuance of LTD Dividends paid Financing cash flow Net cash increase $235 -80 $155 -$206 -196 -$402 $1,197 Calculate ROA and ROE for Kiwi Fruit. (Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places.) ROA ROE % %