SMOLIRA GOLF CORPORATION
2020 and 2021 Balance Sheets
Assets	2020	2021	Liabilities and Owners Equity	2020	2021
Current assets			Current liabilities
Cash	$ 24,206	$ 25,700	Accounts payable	$ 24,784	$ 28,700
Accounts receivable	14,048	16,800	Notes payable	13,000	12,400
Inventory	27,622	28,700	Other	13,171	15,900
Total	$ 65,876	$ 71,200	Total	$ 50,955	$ 57,000
			Long-term debt	$ 85,000	$ 95,455
			Owners equity
			Common stock and paid-in surplus	$ 40,000	$ 40,000
			Accumulated retained earnings	230,616	240,545
Fixed assets
Net plant and equipment	$ 340,695	$ 361,800	Total	$ 270,616	$ 280,545
Total assets	$ 406,571	$ 433,000	Total liabilities and owners equity	$ 406,571	$ 433,000

SMOLIRA GOLF CORPORATION
2021 Income Statement
Sales		$ 369,230
Cost of goods sold		260,500
Depreciation		47,350
Earnings before interest and taxes		$ 61,380
Interest paid		15,900
Taxable income		$ 45,480
Taxes (21%)		9,551
Net income		$ 35,929
Dividends	$ 26,000
Retained earnings	9,929

Construct the Dupoint identity for smolira golf corporation. (round to two decimal places)

The company's profit margin is:? ____%

The total asset turnover is? ____times

The equity multiplier is? ____times

Using the DuPont identity, the company's ROE is? ____%