Assets 2020 Current assets Cash $ 23,046 Accounts receivable Inventory $25,100 13,448 16,200 26,822 28,100 Total $63,316 $69,400 Some recent financial statements for Smolira Golf Corporation follow. SMOLIRA GOLF CORPORATION 2020 and 2021 Balance Sheets 2021 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Other 2020 2021 $ 24,184 $28,100 20,000 11,800 12,571 19,100 $ 56,755 $59,000 Total Long-term debt $ 79,000 $ 83,424 Owners' equity Common stock and paid-in surplus $48,000 $ 48,000 Accumulated retained earnings 214,256 243,576 Fixed assets $ $ Net plant and equipment $334,695 Total 364,600 262,256 291,576 $ Total assets $ 398,011 $434,000 Total liabilities and owners' equity $ 398,011 434,000 SMOLIRA GOLF CORPORATION 2021 Income Statement $ Sales 349,760 Cost of goods sold 241,500 Depreciation 27,200 Earnings before interest and $ 81,060 taxes Interest paid Taxable income Taxes (25%) Net income 15,300 $ 65,760 16,440 $ 49,320 Dividends Retained earnings $ 20,000 29,320 Construct the DuPont identity for Smolira Golf Corporation. The company's profit margin is The total asset turnover is percent. times. The equity multiplier is times. Using the DuPont identity, the company's ROE 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.) (Round your answer to 2 decimal places, e.g., 32.16.) (Round your answer to 2 decimal places, e.g., 32.16.) (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)