Below are summary data for the first two years of operation of an enterprise fund prepared under modified accrual accounting and business $($full accrual$)$ accounting.

$\backslash$table$[[($in thousands$),$Modified Accrual Accounting,$\backslash$table$[[$Business$],[$Accounting$]]],[$Year $2,$Year $1,$Year $2,$Year $1],[$Revenues$,$$$1,300,$$$1,000,$$$1,750,$$$1,200],[$Expenditures$/$Expenses$,5,000,4,000,1,500,1,000],[$Total assets,$410,380,3,000,2,500]]$

Required

For both the modified accrual and full accrual accounting data, perform a basic profitability analysis for Year $2$ using the "DuPont Analysis" shown below.

$\backslash$table$[[$Return on assets,$=,$Retarn on revenues,X$,$Total assets turnover$],[$Income $/$ Average total assets,$=,$Income $/$ Revenues,X$,$Revenues $/$ Average total assets$]]$

Instructions:

Round answers to three decimal places.

Use negative signs with answers, when appropriate.

$\backslash$table$[[$Accounting method,ROA,ROS,TATO$],[$Modified$,0,0,0],[$Full$,0,0,0]]$