Howe and Duleys company is organized as a partnership. At the prior year-end, partnership equity totaled $150,800 ($98,200 from Howe and $52,600 from Duley). For the current year, partnership net income is $25,600 ($20,900 allocated to Howe and $4,700 allocated to Duley), and year-end total partnership equity is $200,900 ($141,700 from Howe and $59,200 from Duley). Compute the total partnership return on equity and the individual partner return on equity ratios.

	Total Partnership Return on Equity
	Choose Numerator:	/	Choose Denominator:	=	Total Partnership Return on Equity
	Net income	/	Average equity	=	Total Partnership Return on Equity
		/		=	0
Individual Partner Return on Equity
Partners	Choose Numerator:	/	Choose Denominator:	=	Return on Equity
			Average equity	=	Return on Equity
Howe					0
Duley					0