Some recent financial statements for Smolira Golf Corporation follow.

SMOLIRA GOLF CORPORATION
2020 and 2021 Balance Sheets
Assets	2020	2021	Liabilities and Owners Equity	2020	2021
Current assets			Current liabilities
Cash	$ 23,076	$ 25,400	Accounts payable	$ 24,484	$ 28,400
Accounts receivable	13,748	16,500	Notes payable	14,000	12,100
Inventory	27,252	28,400	Other	12,871	17,500
Total	$ 64,076	$ 70,300	Total	$ 51,355	$ 58,000
			Long-term debt	$ 82,000	$ 91,741
			Owners equity
			Common stock and paid-in surplus	$ 45,000	$ 45,000
			Accumulated retained earnings	223,416	239,659
Fixed assets
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		$ 352,549
Cost of goods sold		229,000
Depreciation		41,400
Earnings before interest and taxes		$ 82,149
Interest paid		15,600
Taxable income		$ 66,549
Taxes (23%)		15,306
Net income		$ 51,243
Dividends	$ 35,000
Retained earnings	16,243

Construct the DuPont identity for Smolira Golf Corporation.

percent times. The company's profit margin is The total asset turnover is The equity multiplier is Using the DuPont identity, the company's ROE is (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.) times percent