Rugged Sports Enterprises LP is organized as a limited partnership consisting of two individual partners: Hockey LP and Football LP. Both partners separately operate a minor league hockey team and a semipro football team.

	Hockey LP			Football LP				Total
Balance at 6/30/2012	$	189,000		$	758,000			$	947,000
Annual net income		22,208			445,473				467,681
Cash distribution					(50,000	)			(50,000	)
Balance at 6/30/2013	$	211,134		$	1,153,898			$	1,365,032

Compute partner return on equity for each limited partnership (and the total) for the year ended June 30, 2013, using the above selected data on partner capital balances from Rugged Sports Enterprises LP.