Can someone please help me calculate the Return on Equity and the Net Profit Margin Ratio based on this documents?

(Please round the answers to two decimal places. Thank you!)

\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Oven Fresh Delights } \\ \hline \multicolumn{3}{|c|}{ Balance Sheet } \\ \hline \multicolumn{3}{|c|}{ As of June 30,2022} \\ \hline \multicolumn{3}{|c|}{$} \\ \hline \multicolumn{3}{|c|}{ ASSETS } \\ \hline \multicolumn{3}{|l|}{ Current Assets } \\ \hline Cash & $48,395 & \\ \hline Accounts receivable & $6,300 & \\ \hline Inventory & $27,455 & \\ \hline Total Current Assets & & $82,150 \\ \hline \multicolumn{3}{|l|}{ Non-current Assets } \\ \hline Baking equipment & $55,000 & \\ \hline Less: Accumulated depreciation & $25,000 & \\ \hline Total Non-current Assets & & $30,000 \\ \hline Total Assets & & $112,150 \\ \hline \multicolumn{3}{|c|}{ LIABILITIES AND SHAREHOLDERS' EQUITY } \\ \hline \multicolumn{3}{|l|}{ Current Liabilities } \\ \hline Accounts payable & $4,560 & \\ \hline Wages payable & $3,500 & \\ \hline Total Current Liabilities & & $8,060 \\ \hline \multicolumn{3}{|l|}{ Non-current Liabilities } \\ \hline Loan & $29,567 & \\ \hline Total Non-current Liabilities & & $29,567 \\ \hline Total Liabilities & & $37,627 \\ \hline \multicolumn{3}{|l|}{ Owners' Equity } \\ \hline Share capital & $73,500 & \\ \hline Retained earnings & $1,023 & \\ \hline Total Owners' Equity & & $74,523 \\ \hline \multicolumn{2}{|c|}{ Total Liabilities and Owners' Equity } & $112,150 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Oven Fresh Delights } \\ \hline \multicolumn{5}{|c|}{ Income Statement } \\ \hline \multicolumn{5}{|c|}{ Year ending June 30, 2022} \\ \hline \multicolumn{5}{|c|}{$} \\ \hline Net Sales & & & $ & 223,399 \\ \hline Cost of Goods Sold & & & $ & 109,555 \\ \hline Gross margin & & & $ & 113,844 \\ \hline \multicolumn{5}{|l|}{ Expenses } \\ \hline Salaries expense & $ & 72,000 & & \\ \hline Rent expense & $ & 25,699 & & \\ \hline Marketing expense & $ & 9,350 & & \\ \hline Depreciation expense & $ & 5,500 & & \\ \hline Total expenses & & & $ & 112,549 \\ \hline Operating Income & & & $ & 1,295 \\ \hline Provision for income taxes (21%) & & & $ & (272) \\ \hline Net Income & & & $ & 1,023 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Flour Power } \\ \hline \multicolumn{3}{|c|}{ Balance Sheet } \\ \hline \multicolumn{3}{|c|}{ As of June 30,2022} \\ \hline \multicolumn{3}{|l|}{$} \\ \hline \multicolumn{3}{|c|}{ ASSETS } \\ \hline \multicolumn{3}{|l|}{ Current Assets } \\ \hline Cash & $52,032 & \\ \hline Accounts receivable & $7,650 & \\ \hline Inventory & $12,456 & \\ \hline Total Current Assets & & $72,138 \\ \hline \multicolumn{3}{|l|}{ Non-current Assets } \\ \hline Baking equipment & $53,604 & \\ \hline Less: Accumulated depreciation & $10,000 & \\ \hline Total Non-current Assets & & $43,604 \\ \hline Total Assets & & $115,742 \\ \hline \multicolumn{3}{|c|}{ LIABILITIES AND SHAREHOLDERS' EQUITY } \\ \hline \multicolumn{3}{|l|}{ Current Liabilities } \\ \hline Accounts payable & $1,560 & \\ \hline Wages payable & $5,000 & \\ \hline Total Current Liabilities & & $6,560 \\ \hline \multicolumn{3}{|l|}{ Non-current Liabilities } \\ \hline Loan & $87,486 & \\ \hline Total Non-current Liabilities & & $87,486 \\ \hline Total Liabilities & & $94,046 \\ \hline \multicolumn{3}{|l|}{ Owners' Equity } \\ \hline Share capital & $12,000 & \\ \hline Retained earnings & $9,696 & \\ \hline Total Owners' Equity & & $21,696 \\ \hline \multicolumn{2}{|c|}{ Total Liabilities and Owners' Equity } & $115,742 \\ \hline \end{tabular} APPENDIX A Flour Power Income Statement Year ending June 30, 2022 \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{$} \\ \hline Net Sales & & $ & 309,355 \\ \hline Cost of Goods Sold & & $ & 123,000 \\ \hline Gross Margin & & $ & 186,355 \\ \hline \multicolumn{4}{|l|}{ Expenses } \\ \hline Salaries expense & $105,677 & & \\ \hline Rent expense & $38,005 & & \\ \hline Marketing expense & $24,000 & & \\ \hline Depreciation expense & 6,400 & & \\ \hline Total expenses & & $ & 174,082 \\ \hline Operating Income & & $ & 12,273 \\ \hline Provision for income taxes (21\%) & & $ & (2,577) \\ \hline Net Income & & $ & 9,696 \\ \hline \end{tabular}