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	$	26,530		$	34,778		Accounts payable	$	194,422		$	202,111
Accounts receivable		57,781			78,139		Notes payable		89,520			141,088
Inventory		134,324			201,260
							Total	$	283,942		$	343,199
Total	$	218,635		$	314,177
							Long-term debt	$	246,000		$	182,750
							Owners equity
							Common stock and paid-in surplus	$	209,000		$	209,000
							Accumulated retained earnings		136,940			168,456
Fixed assets
Net plant and equipment	$	657,247		$	589,228		Total	$	345,940		$	377,456
Total assets	$	875,882		$	903,405		Total liabilities and owners equity	$	875,882		$	903,405

Suppose that the Bethesda Mining Company had sales of $2,166,873 and net income of $108,381 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.)