The following information was available for the year ended December 31, 2016 Sales Net income Average total assets Average total stockholders' equity Dividends per share Earnings per share Market price per share at year-end $ 260,000 38,340 560,000 315,000 1.23 3.00 24.60 Required a. Calculate margin, turnover, and ROl for the year ended December 31, 2016. (Round your intermediate calculations a final answers to 2 decimal places.) Margin Turnover ROI times b. Calculate ROE for the year ended December 31, 2016. (Round your answer to 2 decimal places.) ROE