Statement of Financial Position						Income Statement
		end of year		start of year
Assets		$1400		$1200		Revenues	$600
Liabilities		700		600		Operating expenses	300
Shareholders' Equity		700		600		Interest expense	60
						Income before taxes	240
						Tax expense (30%)	72
						Net Income	168

Based on this Statement of Financial Position & Income Statement:

1. find the Earnings Before interest?

2. Find the ROA?