Some recent financial statements for Smolira Golf Corp. follow. Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Assets 2017 2018 $ 24,226 $ 25,900 14,248 17,000 27,802 28,900 $ 66,276 $ 71,800 $342,695 SMOLIRA GOLF CORP. 2017 and 2018 Balance Sheets $ 408,971 $364,200 $436,000 Current liabilities Liabilities and Owners' Equity 2017 Accounts payable Notes payable Other Total Long-term debt Owners' equity Common stock and paid-in Accumulated retained surplus earnings Total Total liabilities and owners' equity $ 24,984 17,000 13,371 $ 55,355 $124,000 $ 60,000 169,616 $229,616 $ 408,971 2018 $ 28,900 12,600 17,500 $ 59,000 $ 127,662 $ 60,000 189,338 $249,338 $436,000 SMOLIRA GOLF CORP. 2018 Income Statement Sales Cost of goods sold Depreciation Earnings before interest and taxes Interest paid Taxable income Taxes (23%) Net income Dividends Retained earnings $28,000 19,722 $390,477 261,500 50,900 $ 78,077 16,100 $61,977 14,255 $ 47,722 The company's profit margin is percent rounded to 2 decimal places, e.g., 32.16.) The equity multiplier is percent. times percent. (Use year-end figures rather than average values where appropriate. Enter your answer as a The total asset turnover is times. (Round your answer to 2 decimal places, e.g., 32.16.) Using the DuPont Identity, the company's ROE is (Round your answer to 2 decimal places, e.g., 32.16.) (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)