Some recent financial statements for Smolira Golf Corporation follow. SMOLIRA GOLF CORPORATION 2020 and 2021 Balance Sheets 2021 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Assets 2020 Current assets Cash $ 24,116 $24,800 Accounts receivable Inventory 13,148 26,392 15,900 27,800 Other Total $ 63,656 $ 68,500 Total Long-term debt Owners' equity 2020 2021 $ 23,884 $27,800 17,000 12,271 11,500 15,700 $ 53,155 $ 55,000 $76,000 $80,259 Common stock and paid-in surplus $40,000 $40,000 Accumulated retained earnings 258,741 Fixed assets $ Net plant and equipment $331,695 Total 226,196 $ 266,196 $ 298,741 365,500 Total assets $395,351 $434,000 Total liabilities and owners' equity $ 395,351 434,000 SMOLIRA GOLF CORPORATION 2021 Income Statement $ Sales 396,340 Cost of goods sold 256,000 Depreciation 49,000 Earnings before interest and $91,340 taxes Interest paid 15,000 Taxable income Taxes (22%) Net income $ 76,340 16,795 $ 59,545 Dividends Retained earnings $27,000 32,545 Construct the DuPont identity for Smolira Golf Corporation. The company's profit margin is The total asset turnover is percent. 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.)