The most recent financial statements for Mandy Company are shown below:

$\backslash$table$[[$Income Statement,Balance Sheet$],[$Sales$,,91,800,$Current assets,$$32,500,$Debt$],[$Costs$,,66,450,$Fixed assets,$93,500,$Equity$],[$Taxable income,,$25,350,$Total,$$126,000,$Total$],[Tax(22\%),,5,577,,,],[$Net Income,$$,19,773,,,]]$

Assets and costs are proportional to sales. Debt and equity are not. The company maintains a constant $40$ percent dividend payout ratio. No external financing is possible.

What is the ROA?

Note: Do not round interm$$diate calculations and enter your answer as a percent rounded to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$

ROA $$

$$

What is the internal growth rate?

Note: Do not round intermediate calculations and enter your answer as a percent rounded to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$

Internal growth rate $$