What is the ROE and ROA for set A and B?

17 B Income Statement Data $688 1022 65 115 Revenues Operating income Depreciation and amortization Interest expense Pretax income 3 9 34 72 34 52 Income taxes 9 19 Net income after tax 25 33 Balance Sheet Data Fixed assets $88 $ 88 345 305 Total assets Working capital Total debt 123 157 31 45 Total shareholders' equity 274 300