Some recent financial statements for Smolira Golf Corp. follow.

SMOLIRA GOLF CORP. 2014 and 2015 Balance Sheets
Assets									Liabilities and Owners Equity
	2014				2015					2014				2015
Current assets									Current liabilities
Cash	$	24,066			$	24,300			Accounts payable	$	23,384			$	27,300
Accounts receivable		12,648				15,400			Notes payable		13,000				11,000
Inventory		25,642				27,300			Other		11,771				16,700
Total	$	62,356			$	67,000			Total	$	48,155			$	55,000
									Long-term debt	$	71,000			$	82,000
									Owners equity
									Common stock and paid-in surplus	$	42,000			$	42,000
									Accumulated retained earnings		227,896				250,000
Fixed assets
Net plant and equipment	$	326,695			$	362,000			Total	$	269,896			$	292,000
Total assets	$	389,051			$	429,000			Total liabilities and owners equity	$	389,051			$	429,000

SMOLIRA GOLF CORP. 2015 Income Statement
Sales					$	369,630
Cost of goods sold						253,500
Depreciation						46,500
Earnings before interest and taxes					$	69,630
Interest paid						14,500
Taxable income					$	55,130
Taxes (20%)						11,026
Net income					$	44,104
Dividends	$	22,000
Retained earnings		22,104

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.)