Some recent financial statements for Smolira Golf Corporation follow. Assets SMOLIRA GOLF CORPORATION 2020 and 2021 Balance Sheets 2021 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Other 2020 Current assets Cash $23,076 $25,400 Accounts receivable Inventory 13,748 16,500 27,252 28,400 Total $ 64,076 $70,300 Total Long-term debt Owners' equity 2020 2021 $24,484 $28,400 14,000 12,100 12,871 17,500 $51,355 $58,000 $82,000 $91,741 Fixed assets Common stock and paid-in surplus $ 45,000 $ 45,000 Accumulated retained earnings 223,416 239,659 Net plant and equipment $337,695 $364,100 Total $268,416 284,659 Total assets $ 401,771 $434,400 Total liabilities and owners' equity $ 401,771 434,400 SMOLIRA GOLF CORPORATION 2021 Income Statement Sales Cost of goods sold Depreciation Earnings before interest and taxes Interest paid Taxable income Taxes (23%) $ 352,549 229,000 41,400 $ 82,149 15,600 $ 66,549 15,306 Net income $ 51,243 Dividends Retained earnings $ 35,000 16,243 Construct the DuPont identity for Smolira Golf Corporation. The company's profit margin is percent. The total asset turnover is times. The equity multiplier is times. Using the DuPont identity, the company's ROE 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.) (Round your answer to 2 decimal places, e.g., 32.16.) (Round your answer to 2 decimal places, e.g., 32.16.) (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)