You have gathered the following income statement and balance sheet information for a company:

Accounts payable	$ 40.00
Accounts receivable	$ 40.00
Cash	$ 50.00
Cost of goods sold	$ 40.00
Current portion of long-term debt	$ 50.00
Depreciation and amortization	$ 20.00
Intangible assets	$ 94.00
Interest expense	$ 10.00
Inventory	$ 30.00
Long-term debt	$ 10.00
Number of shares outstanding	10
Other income/expenses	$ 40.00
Other long-term liabilities	$ 10.00
Other operating expenses	$ 40.00
Property, plant, and equipment	$ 16.00
Sales	$200.00
Share price	$ 40.00
Short-term investments	$ 20.00
Tax rate	20%
Wages payable	$ 60.00

a. What is this company's return on assets?

b. What is this companys return on equity?