SMOLIRA GOLF, INC. Balance Sheets as of December 31, 2015 and 2016 2015 2016 2015 2016 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash Accounts receivable Inventory $ 2,911 2,807 5,681 13,682 $20,306 22,170 Accounts payable Notes payable Other $ 2,203 1,800 100 2,700 2,216 4,717 12,678 $ 4,103 5,033 $14,300 17,060 Total Tota Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings $43,000 43,000 39,842 $58,704 $82,842 $77,107$104,935 Fixed assets 15,704 Net plant and equipment Total assets $56,801 $ 82,765 $77,107$104,935 Tota Total liabilities and owners' equity SMOLIRA GOLF, INC 2016 Income Statement Sales Cost of goods sold Depreciation EBIT Interest paid Taxable income Taxes Net income $189,370 127,203 5,233 $56,934 1,330 $ 55,604 19,461 36,143 Dividends Retained earnings $12,005 24,138 Construct the DuPont identity for Smolira Golf. (Do not round intermediate calculations and round your answers to 2 decimal places return on equity as a percent.) Profit margin Total asset turnover Equity multiplier Return on equity times times