Calculate Net profit margin and Return on equity Revenues: Sales commissions 80,000 Management fees 16,000 Total revenues 96,000 Operating Expenses: Operating (various) 54,000 Depreciation 6,700 Total operating expenses 60700 Earnings from operations 35300 Non-operating items Interest expense 2,800 Earnings before income taxes 32500 Income tax expense 13,000 Net earnings 19500 Contributed capital 41,000 Retained earnings 19,150