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	$	100		$	112		Accrued wages and taxes	$	80		$	96
Accounts receivable		90			104		Accounts payable		70			88
Inventory		415			208		Notes payable		60			80
Total	$	605		$	424		Total	$	210		$	264
Fixed assets:							Long term debt:	$	435		$	248
Gross plant and equipment	$	500		$	448		Stockholders equity:
Less: Depreciation		155			120		Preferred stock (8 million shares)	$	8		$	8
							Common stock and paid-in surplus (72 million shares)		72			72
Net plant and equipment	$	345		$	328		Retained earnings		275			208
Other long-term assets		50			48
Total	$	395		$	376		Total	$	355		$	288
Total assets	$	1,000		$	800		Total liabilities and equity	$	1,000		$	800

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)	$	700		$	500
Less: Cost of goods sold		392			250
Gross profits	$	308		$	250
Less: Other operating expenses		42			20
Earnings before interest, taxes, depreciation, and amortization (EBITDA)	$	266		$	230
Less: Depreciation		35			25
Earnings before interest and taxes (EBIT)	$	231		$	205
Less: Interest		21			15
Earnings before taxes (EBT)	$	210		$	190
Less: Taxes		63			57
Net income	$	147		$	133
Less: Preferred stock dividends	$	8		$	8
Net income available to common stockholders	$	139		$	125
Less: Common stock dividends		72			72
Addition to retained earnings	$	67		$	53
Per (common) share data:
Earnings per share (EPS)	$	1.930		$	1.740
Dividends per share (DPS)	$	1.000		$	1.000
Book value per share (BVPS)	$	4.820		$	3.890
Market value (price) per share (MVPS)	$	15.450		$	13.250

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
ROA	%
ROE	%