Income Statement ($million)
Item	2019	2020	2021
Sales	63711.68	63686.43	81573.56
Operating Expenses	-30690.15	-31650.88	-32092.31
EBITDA	33021.53	32035.55	49481.25
Depreciation and Amortisation	-8311.71	-8905.73	-9076.88
EBIT	24709.82	23129.83	40404.36
Net Interest Expense	-1517.18	-1327.41	-1735.83
Profit Before Tax	23192.64	21802.42	38668.53
Tax Expense	-8229.00	-7307.30	-13065.97
Net Profit	14963.64	14495.12	25602.55
Balance Sheet ($million)
Item	2019	2020	2021
Total Current Assets	33328.10	35505.45	41608.36
Total Non-Current Assets	110491.94	109382.81	96533.60
Total Assets	143820.05	144888.27	138141.97
Total Current Liabilities	17594.47	21818.30	24559.44
Total Non-Current Liabilities	52328.53	49107.48	42794.31
Total Liabilities	69923.00	70925.78	67353.75
Total Equity	73897.05	73962.49	70788.21
Total Liabilities & Equities	143820.05	144888.27	138141.97

Based on the information provided in the table above, calculate Return on Equity (ROE) of BHP for 2020 and 2021.