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 $7000. Asset values are below. During 2003, Yung.com had sales of $3000, 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.

A) In 2003, the return on assets (ROA) is ______________ (Keep the sign and two decimal numbers.)

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

Current Asset	2002	2003
Cash	1000	100
Marketable securities	400	300
Accounts receivable	900	800
Inventory	1800	2000
Fixed Assets
Net Fixed Asset (Plant&Equipment)	7000	5000