Use the following financial statements for Lake of Egypt Marina, Inc. 2018 2017 $ $ Assets Current assets: Cash and marketable securities Accounts receivable Inventory Total Fixed assets: Gross plant and equipment Less: Depreciation LAKE OF EGYPT MARINA, INC. Balance Sheet as of December 31, 2018 and 2017 (in millions of dollars) 2018 2017 Liabilities and Equity Current liabilities: $ 80 $ 42 Accrued wages and taxes 120 66 Accounts payable 222 168 Notes payable $ 422 $276 Total Long-term debt: $ 630 $360 Stockholders' equity: 102 72 Preferred stock (6 million shares) Common stock and paid-in surplus $ 528 $288 (54 million shares) 36 Retained earnings $ 578 $324 Total $1,000 $600 Total liabilities and equity 40 90 50 180 502 $ 30 60 54 $144 $246 $ $ $ 6 $ $ 6 Net plant and equipment Other long-term assets Total 50 54 258 $ 318 $1,000 54 150 $210 $600 Total assets $ 2017 500 210 290 29 $ 36 $ LAKE OF EGYPT MARINA, INC. Income Statement for Years Ending December 31, 2018 and 2017 (in millions of dollars) 2018 Net sales (all credit) $ 600 Less: Cost of goods sold 240 Gross profits $ 360 Less: Other operating expenses Earnings before interest, taxes, depreciation, and amortization (EBITDA) 324 Less: Depreciation 30 Earnings before interest and taxes (EBIT) $ 294 Less: Interest 54 Earnings before taxes (EBT) $ 240 Less: Taxes 72 Net income $ 168 Less: Preferred stock dividends $ Net income available to common stockholders $ 162 Less: Common stock dividends 54 Addition to retained earnings $ 108 Per (common) share data: Earnings per share (EPS) $ 3.000 Dividends per share (DPS) $ 1.000 Book value per share (BVPS) $ 5.780 Market value (price) per share (MVPS) $14.800 261 30 231 41 190 57 $ $ 133 6 $ $ $ 6 127 54 73 $ $ 2.350 $ 1.000 $ 3.780 $12.600 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.) DuPont Analysis times % ROA ROE % : times times = %