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

Income Statement Balance Sheet

Sales $ $95,400$ Current assets $ $35,500$ Debt $ $46,200$

Costs $68,250$ Fixed assets $95,300$ Equity $84,600$

Taxable income $ $27,150$ Total $ $130,800$ Total $ $130,800$

Tax $(23\%)6,245$

Net Income $ $20,906$

Assets and costs are proportional to sales. Debt and equity are not. The company maintains a constant $30$ percent dividend payout ratio. No external financing is possible.

What is the ROA?

What is the internal gowth rate?