Warne Enterprises decides to expand its operations by applying for an additional loan of $638,300. As a result, revenue from activities is expected to increase by $95,700. Financial data (assume average balances) before and after expansion include: Before expansion After expansion Total assets (average) $3,191,500 $3,829,800 Total liabilities 851,100 1,489,400 Average shareholders' equity 2,340,400 2,340,400 Revenue from ordinary activities 975,000 1,070,700 Interest expense 63,800 85,100 Other expenses 160,000 200,000 Profit before income tax 751,200 785,600 Income tax expenses (30 per cent) 225,360 235,680 Profit $525,840 $549,920 Calculate the following. (Round all answers to 2 decimal places, e.g. 15.25. Calculate ROA using profit (not EBIT).) Before After a. ROA ratio % % b. ROE ratio % % C. Debt to total assets ratio % % d. Times interest earned ratio times times