USE THE DATA IN THE TABLE BELOW TO ANSWER QUESTIONS 19 24

(Assume all account figures are in dollars)

Lemark Productions	2015	2016
Accounts payable	360	390
Accounts receivable, net	1,680	1,510
Accruals	165	190
Cash	165	160
Common stock	1,660	1,380
Cost of goods sold	4,100	4,850
Depreciation expenses	400	560
Interest expenses	290	300
Inventory	4,375	4,050
Long-term debt	4,500	4,150
Net fixed assets	6,940	7,090
Net sales	7,950	8,980
Notes payable	600	740
Operating expenses (excl. depreciatio2n,)130		2,180
Retained earnings	5,875	5,960
Taxes	390	410

What is ROE for 2016 is _____% and cash flow from financing activities in 2016 is $ _________?