Bethesda Mining Company reports the following balance sheet information for 2015 and 2016.
BETHESDA MINING COMPANY
Balance Sheets as of December 31, 2015 and 2016

2015 2016 2015 2016 Assets Liabilities and-
Owners’ Equity
Current assets Current liabilities
Cash $47,858 $60,783 Accounts payable $190,422 $198,111 Accounts receivable 61,781 82,139 Notes payable 85,520 137,088
Inventory 124,912 190,747 Total $275,942 $335,199
Total $234,551 $333,669 Long-term debt $238,000 $174,750
Owners’ equity
Common stock &-
paid-in surplus $217,000 $217,000 Fixed assets Accumulated
retained earnings 161,656 196,348
Net plant- $658,047 $589,628 Total $378,656 $413,348
and equipment
Total assets $ 892,598 $ 923,297 Total liabilities- $892,598 $923,297
and owners’ equity

Suppose that the Bethesda Mining Company had sales of $2,246,873 and net income of $100,381 for the year ending December 31, 2016.
Calculate ROE using the DuPont identity. (Do not round intermediate calculations and round your answers to 2 decimal places, e. g., 32.16. Enter the profit margin and return on equity as a percent.)