Assets 2017 2018 Current assets Cash Accounts receivable Inventory 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 25,400 Accounts payable $ 24,484 16,500 Notes payable 14,000 28,400 Other 12,871 $ 23,076 13,748 27,252 $ 28,400 12,100 17,500 Total $ 64,076 $ 70,300 Total $ 51,355 $ 58,000 Long-term debt $ 82,000 $ 91,741 $ 45,000 $ 45,000 Owners' equity Common stock and paid-in surplus Accumulated retained earnings 223,416 239,659 Fixed assets Net plant and equipment $337,695 $364,100 Total $268,416 $284,659 Total assets $ 401,771 $434,400 Total liabilities and owners' equity $ 401,771 $434,400 Some recent financial statements for Smolira Golf Corp. follow. SMOLIRA GOLF CORP. 2018 Income Statement Sales Cost of goods sold Depreciation Earnings before interest and taxes Interest paid $352,549 229,000 41,400 $ 82,149 15,600 Taxable income Taxes (23%) $ 66,549 15,306 Net income $ 51,243 Dividends Retained earnings $35,000 16,243 The company's profit margin is percent. (Use year-end figures rather than average values where appropriate. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) The total asset turnover is times. (Round your answer to 2 decimal places, e.g., 32.16.) The equity multiplier is times. (Round your answer to 2 decimal places, e.g., 32.16.) Using the DuPont Identity, the company's ROE is percent (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)