Answer:
ROE 7.54%
ROA 4.32%
Step-by-step explanation:
with the profit margin and sales we got the net income:

sales x profit margin = net income
50,800,000 x 5.7% = 2,895,600
The Return on Equity (ROE) formula is:

2,895,600 / 38,400,000 = 0,07540625 = 7.54%
The company yield 7.54% of his equity.
Then, Return on Assets (ROA)

using the accounting equation we solve for assets:
assets = liab + equity
assets = 38.4 + 28.6 = 67
ROA = 2,895,600 / 67,000,000 = 0,0432179
ROA = 4.32%