You are given the following financial data for company A: Cash =$5,000; inventories = $1,000; account receivable = $700; othercurrent assets = $500; long term assets = $1,000; accounts payable= $800; other current liabilities = $4,000; long term liabilities =$1,000; net income = $1,200; total revenue = $8,000; EBIT = $3,000;interest income = $400; and interest expense = $600. What is the ROA?

A:13.6%

B:15.6%

C: 12.6%

D:14.6%

What is the ROE?

A: 50%

B: 40%

C: 60%

D: 23%