At year$-$end $2002,$

Yung.com had notes payable of $$1200,$ accounts payable of $$2400,$ and long$-$term debt of $$2000.$ Corresponding entries for $2003$ are $$1600,$ $$2000,$ and $$6000.$ Asset values are below. During $2003,$

Yung.com had sales of $$4000,$ cost of goods sold of $$400,$ depreciation of $$100,$ and interest paid of $$150.$ The $($average$)$ tax rate is $21\%$ and all taxes are paid currently.

$\backslash$table$[[$Current Asset,$2002,2003,,,],[$Cash$,$$$600,$$$200,,,],[$Marketable securities$,400,300,,,],[$Accounts receivable,$900,800,,,],[$Inventory$,1800,2000,,,],[$Fixed Assets,,,,,$],[\backslash$table$[[$Net Fixed Asset$],[($Plant&Equipment$)]],$$$5000,$$$5000,,,]]$

In $2003,$ the return on equity $($ROE$)$ is $$ Keep the sign and two decimal numbers.$)$