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

$

24,086

$

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

$

73,000

Owners equity

Common stock and paid-in surplus

$

44,000

$

44,000

Accumulated retained earnings

237,116

256,000

Fixed assets

Net plant and equipment

$

328,695

$

362,400

Total

$

281,116

$

300,000

Total assets

$

391,671

$

430,000

Total liabilities and owners equity

$

391,671

$

430,000

SMOLIRA GOLF CORP. 2015 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 (40%)						28,589
Net income					$	42,884
Dividends	$	24,000
Retained earnings		18,884
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.)