Bethesda Mining Company reports the following balance sheet information for 2018 and 2019.

BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019
		2018			2019				2018			2019
Assets							Liabilities and Owners Equity
Current assets							Current liabilities
Cash	$	65,470		$	82,487		Accounts payable	$	186,922		$	194,611
Accounts receivable		65,281			85,639		Notes payable		82,020			133,588
Inventory		116,676			181,549
							Total	$	268,942		$	328,199
Total	$	247,427		$	349,675
							Long-term debt	$	231,000		$	167,750
							Owners equity
							Common stock and paid-in surplus	$	224,000		$	224,000
							Accumulated retained earnings		182,232			219,704
Fixed assets
Net plant and equipment	$	658,747		$	589,978		Total	$	406,232		$	443,704
Total assets	$	906,174		$	939,653		Total liabilities and owners equity	$	906,174		$	939,653

Suppose that the Bethesda Mining Company had sales of $2,316,873 and net income of $93,381 for the year ending December 31, 2019.

Calculate ROE using the DuPont identity. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. Enter the profit margin and return on equity as a percent.)