Your company's summarized financial information for the beginning and projected end of the current year is as follows:

	Beginning of the Year	End of the Year (projected)
Assets	$90,000	$100,000
Liabilities	30,000	30,000
Equity	60,000	70,000
Net Income		15,000

Your company is considering issuing 30 bonds at the end of the year (December 31st). The bonds will pay 8% interest semi-annually for 10 years and the market rate for similar bonds is 5%. Therefore, the total bond proceeds are $37,015.12. Calculate the following ratios with and without the bond issue.

	Without Bond Issue	If Bonds are Issued
ROA=
ROE=
Debt Ratio=
D/E=
Dividends=