We use the Du-Pont equation
ROE = Net profit margin (NPM) * Total asset turnover * Equity multiplier
ROE = 15% = 0.15
Total asset turnover = Sales/total assets = 6239/2855
Equity multiplier = 1+ debt-equity =1 + 1.30 = 2.30
0.15 = NPM * 6239/2855*2.30
NPM = Set profit margin = 0.0298 = 2.98%
Net profit margin = Net income/ sales
0.0298 = Net Income/6239
Net Income = $186.20