The following table shows the profit plan information for a Retail Company in 20X2. based on the given information , filling in the blankets in the table:

	20X1 ACTUAL ($ ,000)	KEY ASSUMPTIONS FOR 20X2	20X2 PROFIT PLAN ($ ,000)
Sales	9200	% sales growth	10120
Costs of goods sold	4780	same % of sales as 20X1	???
Wages and salaries	1530	4% growth	???
Rent and facilities	840	5% growth
Advertising	585	same % of sales as 20X1	???
Administrative expenses	435	same % of sales as 20X1	???
Interest	72	estimated at 65
Depreciation	57	add depreciation of new assets	109
Training	38	2.5% of growth of wages and salaries	???
Other	54	4% growth
Profit before taxes	809		???
Income tax	283	35 % of profit	???
Net profit	$ 526		??? $
KEY BALANCE SHEET FIGURES	DEC 31, 20X1 ($ ,000)	KEY ASSUMPTIONS FOR 20X2	DEC 31, 20X2 ($ ,000)
Assets
Cash	$ 208	Operating cash not less than 150
Accounts Receivable	255	Accounts receivable at same % level of sales	???
Inventory	985	Inventory at same % of COGS	???
Property, plant, and equipment	1854	Property, plant, and equipment	2005
		increases by new investment Other assets same
Other assets	325		325
Total assets	$ 3627		$ 3996
Liabilities
Accounts payable	$ 209	Accounts payable at same % of COGS	$ 230
Bank loan	1180	Payback debt of $300,000	880
Stockholders' equity	2238		2886
Total liabilities and stockholders' equity
	$ 3627		$ 3996
ROE			????%