Some recent financial statements for Smolire Golf Corporation follow. Assets SMOLIRA GOLF CORPORATION 2020 and 2021 Balance Sheets 2021 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable 2020 Current assets Cash $ 23,996 $ 25,600 Accounts receivable Inventory 13,948 27,462 16,700 28,600 Other Total $ 65,406 $70,900 Total Long-term debt Owners' equity 2020 2021 $ 24,684 $28,600 16,000 12,300 13,071 19,100 $ 53,755 $ 60,000 $ 84,000 $91,541 Fixed assets Common stock and paid-in surplus $60,000 $60,000 Accumulated retained earnings 207,346 220,460 Net plant and equipment $339,695 $ 361,100 Total $ 267,346 $ 280,460 $ Total assets $405,101 Total liabilities and owners' equity $405,101 432,000 $ 432,000 Sales SMOLIRA GOLF CORPORATION 2021 Income Statement Cost of goods sold Depreciation Earnings before interest and taxes Interest paid Taxable income Taxes (25%) Net income $ 376,068 260,000 49,450 $ 66,618 15,800 $ 50,818 12,705 Dividends Retained earnings $ 38,114 $ 25,000 13,114 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 anewer 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.)