Baker Industries net income is $23,000, its interest expense is $4,000, and its tax rate is 40%. Its notes payable equals $25,000, long-term debt equals $80,000, and common equity equals $260,000. The firm finances with only debt and common equity, so it has no preferred stock. What are the firms ROE and ROIC? Do not round intermediate calculations. Round your answers to two decimal places. ROE % ROIC %