answer question B and "what is the Roa?

\begin{tabular}{lc} \hline Earnings and Expenses (Year Ending January 2012) \\ \hline Sales & $34,000,000 \\ Cost of goods sold (COGS) & $29,000,000 \\ Pretax earnings & $3,162,000 \\ \hline Selected Balance Sheet Items \\ \hline Merchandise Inventory & $1,581,000 \\ Total assets & $10,000,000 \\ \hline \end{tabular} Dulaney's Stores has posted the following yearly earnings and expenses. Click the icon to view the yearly data. a. Dulaney's current profit margin is 9.2%. (Enter your response rounded to one decimal place.) Dulaney's current yearly ROA is 31.62%. (Enter your response rounded to one decimal place.) b. Suppose COGS and merchandise inventory were each cut by 5%. The new pretax profit margin is \%. (Enter your response rounded to one decimal place.)