Total Assets	$4,030
Total Liabilities	$2,320
Total Equity	$1,710
Total liabilities & Equity	$4,030
Net Sales	7800
Cost of goods sold	($5,900)
Gross profit	1900
Operating Expense	($990)
Operating Income	910
Net interest expense	($250)
Pretax income	730
Income Tax	($200)
Net Income	530
EPS	$2.00
Shares Outstanding	265,000
Recent price	$34.50
Net income	$530
Depreciation & amortization	175
Increase in operating assets	($90)
Decrease in current liabilities	($120)
Operating cash flow	$495
Net(purchase) sale of property	$180
Increase in other assets	($80)
Investing cash flow	$100
Net issuance of LTD	($190)
Dividends paid	($220)
Financing cash flow	($410)
Net cash increase	185

please calculate ROA and ROE.