Pacific Fixtures lists the following accounts as part of its balance sheet.

Total assets	$9,000,000
Accounts payable	$ 1,800,000
Notes payable (8%)	900,000
Bonds (10%)	3,300,000
Common stock at par	900,000
Contributed capital in excess of par	600,000
Retained earnings	1,500,000
Total liabilities and stockholders equity	$9,000,000

Compute the return on stockholders equity if the company has sales of $18 million and the following net profit margin:

3 percent. Round your answer to one decimal place.

5 percent. Round your answer to one decimal place.