Find ROE and RNOA

\begin{tabular}{|c|c|c|c|c|} \hline WK KELLOGG CO & & & & \\ \hline COMBINED STATEMENT OF INCOME (Unaudited) & & & & \\ \hline (millions, except per share data) & & & & \\ \hline & Quarter ended & & Year-to-date p & period ended \\ \hline & September 30 , & October 1 , & September 30 , & October 1 , \\ \hline & 2023 & 2022 & 2023 & 2022 \\ \hline Net sales & 692 & 705 & 2,112 & 2,018 \\ \hline Cost of goods sold & 496 & 531 & 1,544 & 1.553 \\ \hline Selling. general and administrative expense & 179 & 167 & 497 & 382 \\ \hline Operating profit & 17 & 7 & 71 & 83 \\ \hline Other income (expense), net & 38 & 22 & 53 & 79 \\ \hline Income before income taxes & 55 & 29 & 124 & 162 \\ \hline Income tax expense & 13 & 6 & 29 & 35 \\ \hline Net income & 42 & 23 & 95 & 127 \\ \hline Per share amounts: & & & & \\ \hline Basic and diluted earnings & 0.49 & 0.27 & 1.10 & 1.48 \\ \hline Average shares outstanding (a): & & & & \\ \hline Basic and diluted earnings & 86 & 86 & 86 & 86 \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular}