Please advise how to get ROI and ROE.

The MBA802 Company failed to record (accrue) $9,000,000 of cost related to vendor invoices and warranty liability at year-end. With this omission, the company's summary financial statements were stated as follows: Summarized Income Statement Sales $97.000.000 All Cost (incl. Interest & Taxes) $83.000.000 Net Income $14,000,000 Summarized Balance Sheet This Year Last Year Assets: All Current Assets combined $74.000.000 $68.000.000 All Long-Term Assets combined _$59,000,000 $81.000.000 $135,000,000 Total Assets: $127.000.000 Liabilities & Stockholders Equity All Current Liabilities combined $61.000.000 $57,000,000 All Long-Term Liabilities combined $35,000,000 $45.000.000 Stockholders Equity $39.000.000 - $25.000.000 Total Liabilities & Equity $135.000.000 $127,000,000 Answer the following questions: Current Ratio per Company Statements? Current Ratio if Statements Fixed This Error? Would the Current Ratio Be Better or Worse? ROI per Company Statements? ROI if Statements Fixed This Error? Would the ROI be Better or worse? ROE per Company Statements? ROE if Statements Fixed This Error? Would the ROE be Better or worse