Howe and Duleys company is organized as a partnership. At the prior year-end, partnership equity totaled $149,200 ($101,000 from Howe and $48,200 from Duley). For the current year, partnership net income is $24,500 ($19,400 allocated to Howe and $5,100 allocated to Duley), and year-end total partnership equity is $200,500 ($141,500 from Howe and $59,000 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
		/		=	Total Partnership Return on Equity
		/		=
Individual Partner Return on Equity
Partners	Choose Numerator:	/	Choose Denominator:	=	Return on Equity
				=	Return on Equity
Howe
Duley