Bethesda Mining Company reports the following balance sheet information for 2015 and 2016.

BETHESDA MINING COMPANY Balance Sheets as of December 31, 2015 and 2016
	2015				2016					2015				2016
Assets									Liabilities and Owners Equity
Current assets									Current liabilities
Cash	$	50,434			$	63,944			Accounts payable	$	189,922			$	197,611
Accounts receivable		62,281				82,639			Notes payable		85,020				136,588
Inventory		123,735				189,433			Total	$	274,942			$	334,199
Total	$	236,450			$	336,016			Long-term debt	$	237,000			$	173,750
									Owners equity
									Common stock and paid-in surplus	$	218,000			$	218,000
Fixed assets									Accumulated retained earnings		164,655				199,745
Net plant and equipment	$	658,147			$	589,678			Total	$	382,655			$	417,745
Total assets	$	894,597			$	925,694			Total liabilities and owners equity	$	894,597			$	925,694

Suppose that the Bethesda Mining Company had sales of $2,256,873 and net income of $99,381 for the year ending December 31, 2016. Calculate ROE using the DuPont identity