Use the following financial statements for Lake of Egypt Marina, Inc. LAKE OF EGYPT MARINA, INC. Balance Sheet as of December 31, 2018 and 2017 (in millions of dollars) 2018 2017 2018 2017 Assets Liabilities and Equity Current assets: Current liabilities: Cash and marketable securities $ 72 $ 30 Accrued wages and taxes $ 40 $ 30 Accounts receivable 104 50 Accounts payable 80 55 Inventory 184 150 Notes payable 48 50 Total $ 360 $ 230 Total $ 168 $ 135 Fixed assets: Long-term debt: $ 320 $ 181 Gross plant and equipment $ 504 $ 305 Stockholders equity: Less: Depreciation 104 65 Preferred stock (4 million shares) $ 4 $ 4 Net plant and equipment $ 400 $ 240 Common stock and paid-in surplus 50 50 (50 million shares) Other long-term assets 40 30 Retained earnings 258 130 Total $ 440 $ 270 Total $ 312 $ 184 Total assets $ 800 $ 500 Total liabilities and equity $ 800 $ 500 LAKE OF EGYPT MARINA, INC. Income Statement for Years Ending December 31, 2018 and 2017 (in millions of dollars) 2018 2017 Net sales (all credit) $ 650 $ 400 Less: Cost of goods sold 247 168 Gross profits $ 403 $ 232 Less: Other operating expenses 52 24 Earnings before interest, taxes, depreciation, and amortization (EBITDA) 351 208 Less: Depreciation 39 20 Earnings before interest and taxes (EBIT) $ 312 $ 188 Less: Interest 52 28 Earnings before taxes (EBT) $ 260 $ 160 Less: Taxes 78 48 Net income $ 182 $ 112 Less: Preferred stock dividends $ 4 $ 4 Net income available to common stockholders $ 178 $ 108 Less: Common stock dividends 50 50 Addition to retained earnings $ 128 $ 58 Per (common) share data: Earnings per share (EPS) $ 3.560 $ 2.160 Dividends per share (DPS) $ 1.000 $ 1.000 Book value per share (BVPS) $ 6.160 $ 3.600 Market value (price) per share (MVPS) $ 14.850 $ 12.650

Construct the DuPont ROA and ROE breakdowns for Lake of Egypt Marina, Inc. (Do not round intermediate calculations. Round your answers to 2 decimal places.)