Question $1.$

Assume XYZ Engineering Consulting Ltd published its past balance sheet as follows.

$\backslash$table$[[,2015,2014],[$Assets$,8,192,6,753],[$Liabilities$,2,828,1,784],[$Contributed capital,$1,000,1,000],[$Retained earnings,$4,364,3,969],[,,],[$Net sales,$14,727,10,639],[$Cost of goods sold,$7,598,5,334],[$Gross profit,$7,129,5,305],[$Operating expenses,$5,500,4,182],[$Other expense,$59,33],[$Tax expense,$600,400],[$Net income,$970,690]]$

$($a$)$ What is the return on equity $($ROE$)$ of XYZ in $2015$ and $2015?$

$(10$ marks$)$

$($b$)$ What is the profit margin of XYZ in $2015$ and $2014?$

$(10$ marks$)$