Bethesda Mining Company reports the following balance sheet information for $2021$ and $2022.$

BETHESDA MINING COMPANY

Balance Sheets as of December $31,2021$ and $2022$

Assets $20212022$ Liabilities and Owners$$ Equity $20212022$

Current assets Current liabilities

Cash $ $58,042$ $ $73,306$ Accounts payable $ $188,422$ $ $196,111$

Accounts receivable $63,78184,139$ Notes payable $83,520135,088$

Inventory $120,205185,490$ Total $ $271,942$ $ $331,199$

Total $ $242,028$ $ $342,935$ Long$-$term debt $ $234,000$ $ $170,750$

Owners$$ equity

Common stock and paid$-$in surplus $ $221,000$ $ $221,000$

Fixed assets Accumulated retained earnings $173,533209,814$

Net plant and equipment $ $658,447$ $ $589,828$ Total $ $394,533$ $ $430,814$

Total assets $ $900,475$ $ $932,763$ Total liabilities and owners$$ equity $ $900,475$ $ $932,763$

Suppose that the Bethesda Mining Company had sales of $$2,286,873$ and net income of $$96,381$ for the year ending December $31,2022.$ Calculate ROE using the DuPont identity.

Note: Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$ Enter the profit margin and return on equity as a percent.