The following condensed information was reported by Peabody Toys, Incorporated, for $2024$ and $2023$:

$($$ in thousands$)$

$2024$

$2023$

Income statement information

Net sales

$ $6,500$

$ $5,500$

Net income

$450$

$150$

Balance sheet information

Current assets

$ $930$

$ $880$

Property, plant, and equipment $($net$)$

$2,270$

$1,920$

Total assets

$ $3,200$

$ $2,800$

Current liabilities

$ $1,670$

$ $1,390$

Long$-$term liabilities

$880$

$880$

Common stock

$300$

$300$

Retained earnings

$350$

$230$

Liabilities and shareholders$$ equity

$ $3,200$

$ $2,800$

Required:

Determine the return on assets, return on equity, and dividends pais to shareholders in $2024.$