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	$	34,678		$	44,680		Accounts payable	$	192,922		$	200,611
Accounts receivable		59,281			79,639		Notes payable		88,020			139,588
Inventory		130,795			197,317
							Total	$	280,942		$	340,199
Total	$	224,754		$	321,636
							Long-term debt	$	243,000		$	179,750
							Owners equity
							Common stock and paid-in surplus	$	212,000		$	212,000
							Accumulated retained earnings		146,359			179,065
Fixed assets
Net plant and equipment	$	657,547		$	589,378		Total	$	358,359		$	391,065
Total assets	$	882,301		$	911,014		Total liabilities and owners equity	$	882,301		$	911,014

Suppose that the Bethesda Mining Company had sales of $2,196,873 and net income of $105,381 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.)