Comparative financial statement data for Sheridan Ltd$.$ and Sunland Ltd$.,$ two competitors, follow:

Sheridan Ltd$.$ Sunland Ltd$.$

$2024202320242023$

Net sales $$1,231,000$ $$901,000$

Cost of goods sold $396,000625,000$

Operating expenses $66,00069,000$

Interest expense $2,0002,100$

Income tax expense $16,4606,600$

Current assets $1,109,000$ $$1,007,000300,000$ $$173,000$

Capital assets $($net$)1,759,0001,661,000650,250512,000$

Current liabilities $274,000908,00084,40066,000$

Long$-$term liabilities $789,000669,000125,00086,000$

Share capital $981,715893,000385,000375,000$

Retained earnings $823,285198,000355,850158,000$

Calculate the return on assests and the return on shareholders' equity for both companies$($round answer to $1$ decemal place, e$.$g$,15\mathrm{.}1\%)$