When we are analyzing a company with goodwill, we make an adjustment that assumes that the expenditures that generated the goodwill were instead debited to expenses. Thus, we make an adjustment in our analysis that reduces goodwill to 0 and makes the same reduction to retained earnings. Compute ROA and ROE for with and without this adjustment.

income statement
revenue: total		8040
operating expense: total	7,182
income from operations	858
other (Expense) income
interest expense	(394)
Loss on extinguishment of debt	(40)
other income		6
total other income (Expense)	(428)
income before taxes		430
income tax expense	(299)
Net income		131

Balance sheet

cash	71
receivables	672
inventory	10
related party CA	20
prepaid expense	194
PPE	1629
intangible assets	3,340
goodwill	3,122
related party long term	531
deferred tax assets	111
operating lease ROU	427
other long-term assets	206
total assets	10,333
Current Liabilities	3,167
LT deferred revenue	118
LT debt	8,499
Deferred tax liabilities	266
operating lease liabilities	419
other LT liab	149
total liabilities	12,618
SH equity
common stock	4
Accumulated OCI net of tax	15
APIC	0
Treasury stock	(19)
accumulated deficit	(2285)
total Stockholder equity (Deficit)	(2285)