Rugged Sports Enterprises LP is organized as a limited partnership consisting of two individual partners: Hockey LP and Football LP.

	Hockey LP			Football LP				Total
Beginning-year balance	$	347,000		$	1,422,700			$	1,769,700
Annual net income		35,361			724,901				760,262
Cash distribution					(80,000	)			(80,000	)
Ending-year balance	$	382,361		$	2,067,601			$	2,449,962

Compute partner return on equity for each limited partnership (and the total) for the year using the above data from Rugged Sports Enterprises LP.