The following information provided below relates to the business of Commercial Telephones, owned and managed by Peter Lucas 2017 2018 Sales Revenue Total expenses Profit before income tax Income tax expenses (30%) Net profit Total assets Total liabilities Owner's equity 165,000 127,286 37,714 11,314 26,400 100,000 45,000 65,000 185,000 107,286 77,714 45,714 32,000 80,000 55,000 85,000 What is the return on assets (ROA) of the Commercial Telephones for 2018 financial year? Note, Peter Lucas (owner) is wanting to evaluate the combined affect of investing and financing decisions on the profitability of the firm. What is the return on equity (ROE) of the Commercial Telephones for 2018 financial year? (Type answer without the % eg: 37.69, 2 decimal places)