Find ROE and RNOA for 2023

\begin{tabular}{|c|c|c|} \hline WK KELLOGG CO & & \\ \hline COMBINED BALANCE SHEET (Unaudited) & & \\ \hline (millions, except per share data) & & \\ \hline & September 30 , & December 31 , \\ \hline & 2023 & 2022 \\ \hline Current assets & & \\ \hline Cash and cash equivalents & 64 & $ \\ \hline Accounts receivable, net & 329 & 229 \\ \hline Inventories, net & 326 & 431 \\ \hline Other current assets & 20 & 10 \\ \hline Total current assets & 739 & 670 \\ \hline Property, net & 721 & 645 \\ \hline Goodwill & 53 & 53 \\ \hline Other intanqibles & 57 & 57 \\ \hline Postretirement plan assets & 270 & - \\ \hline Other assets & 26 & 11 \\ \hline Total assets & 1,866 & 1,436 \\ \hline Current liabilities & & \\ \hline Notes payable & 164 & $ \\ \hline Current maturities of lonq-term debt & 8 & - \\ \hline Accounts payable & 474 & 473 \\ \hline Due to related parties & 30 & 11 \\ \hline Accrued advertising and promotion & 126 & 103 \\ \hline Accrued salaries and wages & 54 & 32 \\ \hline Other current liabilities & 75 & 47 \\ \hline Total current liabilities & 931 & 666 \\ \hline Long-term debt & 487 & - \\ \hline Deferred income taxes & 96 & 63 \\ \hline Pension liability & 130 & - \\ \hline Nonpension postretirement liability & 15 & 15 \\ \hline Other liabilities & 11 & 5 \\ \hline Commitments and contingencies (Note 9) & & \\ \hline Equity & & \\ \hline Net parent investment & 223 & 725 \\ \hline Accumulated other comprehensive income (loss) & (27) & (38) \\ \hline Total equity & 196 & 687 \\ \hline Total liabilities and equity & 1,866 & 1,436 \\ \hline \end{tabular} \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}