Use the following financial statements for Lake of Egypt Marina, Inc.

LAKE OF EGYPT MARINA, INC. Balance Sheet as of December 31, 2015 and 2014 (in millions of dollars)
	2015			2014				2015			2014
Assets							Liabilities and Equity
Current assets:							Current liabilities:
Cash and marketable securities	$	45		$	36		Accrued wages and taxes	$	40		$	20
Accounts receivable		40			32		Accounts payable		35			24
Inventory		195			148		Notes payable		30			32
Total	$	280		$	216		Total	$	105		$	76
Fixed assets:							Long term debt:	$	130		$	200
Gross plant and equipment	$	255		$	200		Stockholders equity:
Less: Depreciation		60			40		Preferred stock (4 million shares)	$	4		$	4
							Common stock and paid-in surplus (16 million shares)		16			16
Net plant and equipment	$	195		$	160		Retained earnings		245			104
Other long-term assets		25			24
Total	$	220		$	184		Total	$	265		$	124
Total assets	$	500		$	400		Total liabilities and equity	$	500		$	400

LAKE OF EGYPT MARINA, INC. Income Statement for Years Ending December 31, 2015 and 2014 (in millions of dollars)
	2015			2014
Net sales (all credit)	$	500		$	300
Less: Cost of goods sold		200			105
Gross profits	$	300		$	195
Less: Other operating expenses		25			18
Earnings before interest, taxes, depreciation, and amortization (EBITDA)	$	275		$	177
Less: Depreciation		20			12
Earnings before interest and taxes (EBIT)	$	255		$	165
Less: Interest		25			15
Earnings before taxes (EBT)	$	230		$	150
Less: Taxes		69			45
Net income	$	161		$	105
Less: Preferred stock dividends	$	4		$	4
Net income available to common stockholders	$	157		$	101
Less: Common stock dividends		16			16
Addition to retained earnings	$	141		$	85
Per (common) share data:
Earnings per share (EPS)	$	9.810		$	6.310
Dividends per share (DPS)	$	1.000		$	1.000
Book value per share (BVPS)	$	16.310		$	7.500
Market value (price) per share (MVPS)	$	15.700		$	13.500

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.)

ROA?

ROE?