Some recent financial statements for Smolira Golf, Incorporated, follow.

SMOLIRA GOLF, INCORPORATED

Balance Sheets as of December $31,2021$ and $2022$

Assets $20212022$ Liabilities and Owners$$ Equity $20212022$

Current assets Current liabilities

Cash $ $3,061$ $ $3,057$ Accounts payable $ $2,178$ $ $2,650$

Accounts receivable $4,7425,731$ Notes payable $1,7752,166$

Inventory $12,57813,732$ Other $95112$

Total $ $20,381$ $ $22,520$ Total $ $4,048$ $ $4,928$

Long$-$term debt $ $12,900$ $ $15,660$

Owners$$ equity

Common stock and paid$-$in surplus $ $40,500$ $ $40,500$

Fixed assets Accumulated retained earnings $15,67939,477$

Net plant and equipment $ $52,746$ $ $78,045$ Total $ $56,179$ $ $79,977$

Total assets $ $73,127$ $ $100,565$ Total liabilities and owners$$ equity $ $73,127$ $ $100,565$

SMOLIRA GOLF, INCORPORATED

$2022$ Income Statement

Sales $ $188,370$

Cost of goods sold $126,703$

Depreciation $5,283$

EBIT $ $56,384$

Interest paid $1,380$

Taxable income $ $55,004$

Taxes $19,251$

Net income $ $35,753$

Dividends $ $11,955$

Retained earnings $23,798$

Construct the DuPont identity for Smolira Golf.

Note: Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$ Enter the profit margin and return on equity as a percent.