On December 31, 2018, Barbie Bank securitized $3,000,000 of notes receivable using a securitization entity it had established. The cash received from the securitization entity was exactly $3,000,000, so Barbie recognized no gain or loss on the transaction. Barbie Bank has the following account balances at December 31, 2018 before the securitization was recorded:

Assets
Notes receivable	$	5,000,000
All other assets		15,000,000
Total assets	$	20,000,000
Liabilities and equity
Liabilities	$	14,000,000
Equity		6,000,000
Total liabilities and equity	$	20,000,000
Net income for the year ended December 31, 2018	$	1,600,000

Required:

a. Compute Barbie Bank's return-on-assets ratio and debt-to-equity ratio after completing this transaction assuming the transaction was viewed as a sale under U.S. GAAP.

b. Compute Barbie Bank's return-on-assets ratio and debt-to-equity ratio after completing this transaction assuming the transaction was viewed as a collateralized borrowing under U.S. GAAP.