Comparative financial statement data for Sheridan Ltd. and Sunland Ltd., two competitors, follow: Sunland \begin{tabular}{|c|c|c|c|c|c|} \hline$ & 90000 & & \multicolumn{2}{|c|}{100} & % \\ \hline & -628000 & i & 69.8 & i & % \\ \hline & -67000 & i & 7.4 & i & % \\ \hline & -2500 & i & 0.3 & i & % \\ \hline & -6600 & i & 0.7 & i & % \\ \hline$ & 19590 & & & L.8 & % \\ \hline \end{tabular} Calculate the return on assets and the return on shareholders' equity for both companies. (Round answers to 1 decimal place, e.g. 15.1\%.)