What is the current year's return on assets (ROA)?

What is the current year's return on equity (ROE)?

What is the current year's entry for long-term debt on a common-sized balance sheet?

Answer format: Percentage Round to: 2 decimal places (Example: 9.24%, % sign required. Will accept decimal format rounded to 4 decimal places (ex: 0.0924))

Category Accounts payable Accounts receivable Prior Year Current Year ??? ??? 320,715 397,400 Accruals 40,500 33,750 Additional paid in capital 500,000 541,650 17,500 47,500 94,000 105,000 Cash Common Stock COGS Current portion long-term debt 328,500 428,310.00 33,750 35,000 Depreciation expense 54,000 55,341.00 Interest expense 40,500 42,293.00 Inventories 279,000 288,000 Long-term debt 337,284.00 399,798.00 946,535 999,000 148,500 162,000 126,000 162,975.00 Net fixed assets Notes payable Operating expenses (excl. depr.) Retained earnings Sales Taxes 306,000 342,000 639,000 846,603.00 24,750 48,460.00