Some recent financial statements for Smolira Golf Corp. follow.

SMOLIRA GOLF CORP. 2017 and 2018 Balance Sheets
Assets									Liabilities and Owners Equity
	2017				2018					2017				2018
Current assets									Current liabilities
Cash	$	24,086			$	24,500			Accounts payable	$	23,584			$	27,500
Accounts receivable		12,848				15,600			Notes payable		15,000				11,200
Inventory		26,042				27,500			Other		11,971				18,300
Total	$	62,976			$	67,600			Total	$	50,555			$	57,000
									Long-term debt	$	60,000			$	61,565
									Owners equity
									Common stock and paid-in surplus	$	44,000			$	44,000
									Accumulated retained earnings		237,116				267,435
Fixed assets
Net plant and equipment	$	328,695			$	362,400			Total	$	281,116			$	311,435
Total assets	$	391,671			$	430,000			Total liabilities and owners equity	$	391,671			$	430,000

SMOLIRA GOLF CORP. 2018 Income Statement
Sales					$	373,473
Cost of goods sold						254,500
Depreciation						32,800
Earnings before interest and taxes					$	86,173
Interest paid						14,700
Taxable income					$	71,473
Taxes (24%)						17,154
Net income					$	54,319
Dividends	$	24,000
Retained earnings		30,319

Find the

Profit Margin:

Total Asset Turnover:

The Equity Multiplier:

Using the Dupoint Identity, find the ROE