Suppose the 2015 values for Smolira Golf were as follows: Profit Margin = 0.12 (or 12%); Total Asset Turnover = 0.96; Equity Multiplier = 1.05. What was the Return on Equity (ROE) for 2014? What accounts for the change (refer to question 5a, 5b, and 5c) in ROE between in 2015 (your answer for question #5) and 2016?