Two online magazine companies reported the following in their financial statements:

	BusinessWorld							Fun and Games
	2015			2014				2015			2014
Net income	$	114,000		$	109,404			$	96,000		$	172,973
Total stockholders' equity		627,186			552,814				487,151			507,049
Earnings per share		4.00			3.99				2.90			4.78
Stock price when annual results reported		56.40			53.04				34.55			61.70

Required:
1-a.	Compute the 2015 ROE for each company. (Round your answers to 1 decimal place.)

2-a.	Compute the 2015 P/E ratio for each company. (Round your answers to 1 decimal place.)