SMOLIRA GOLF CORP. 2014 and 2015 Balance Sheets
Assets									Liabilities and Owners Equity
	2014				2015					2014				2015
Current assets									Current liabilities
Cash	$	24,246			$	26,100			Accounts payable	$	25,184			$	29,100
Accounts receivable		14,448				17,200			Notes payable		20,000				12,800
Inventory		27,992				29,100			Other		13,571				18,100
Total	$	66,686			$	72,400			Total	$	58,755			$	60,000
									Long-term debt	$	89,000			$	101,000
									Owners equity
									Common stock and paid-in surplus	$	50,000			$	50,000
									Accumulated retained earnings		213,626				226,000
Fixed assets
Net plant and equipment	$	344,695			$	364,600			Total	$	263,626			$	276,000
Total assets	$	411,381			$	437,000			Total liabilities and owners equity	$	411,381			$	437,000

SMOLIRA GOLF CORP. 2015 Income Statement
Sales					$	360,968
Cost of goods sold						262,500
Depreciation						29,200
Earnings before interest and taxes					$	69,268
Interest paid						16,300
Taxable income					$	52,968
Taxes (20%)						10,594
Net income					$	42,374
Dividends	$	30,000
Retained earnings		12,374

The company's profit margin is percent. (Use year-end figures rather than average values where appropriate. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)

The total asset turnover is times. (Round your answer to 2 decimal places, e.g., 32.16.)

The equity multiplier is times. (Round your answer to 2 decimal places, e.g., 32.16.)

Using the Du Pont Identity, the company's ROE is percent. (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)