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	$	60,538		$	76,386		Accounts payable	$	187,922		$	195,611
Accounts receivable		64,281			84,639		Notes payable		83,020			134,588
Inventory		119,029			184,177
							Total	$	270,942		$	330,199
Total	$	243,848		$	345,202
							Long-term debt	$	233,000		$	169,750
							Owners equity
							Common stock and paid-in surplus	$	222,000		$	222,000
							Accumulated retained earnings		176,453			213,131
Fixed assets
Net plant and equipment	$	658,547		$	589,878		Total	$	398,453		$	435,131
Total assets	$	902,395		$	935,080		Total liabilities and owners equity	$	902,395		$	935,080

Suppose that the Bethesda Mining Company had sales of $2,296,873 and net income of $95,381 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.)