Need to find b Calculate Apples ROE for the years ended Sept

Need to find

b. Calculate Apple’s ROE for the years ended September 27, 2014, and September 28, 2013. (Round your answers to 1 decimal place.)

(Amounts Expressed in Millions)
For the Fiscal Years Ended September 27 and September 28, respectively:	2014	2013
Net sales	$	108,360	$	65,330
Costs of sales		64,540		39,650
Operating income		33,910		18,490
Net income	$	26,010	$	14,120
At Year End: Assets
Current assets:
Cash and cash equivalents	$	9,580	$	10,830
Short-term marketable securities		16,240		14,470
Accounts receivable, less allowances of $84 and $99, respectively		5,480		5,630
Inventories		890		1,160
Deferred tax assets		2,130		1,740
Vendor nontrade receivables		6,460		4,520
Other current assets		4,640		3,550
Total current assets		45,420		41,900
Long-term marketable securities		85,730		25,500
Property, plant, and equipment, net		7,890		22,430
Goodwill		1,020		850
Acquired intangible assets, net		3,650		450
Other assets		3,670		2,370
Total assets	$	147,380	$	93,500
Liabilities and Shareholders’ Equity
Current liabilities:
Accounts payable	$	14,740	$	12,120
Accrued expenses		9,360		5,830
Deferred revenue		4,210		3,090
Commercial paper		6,488		0
Total current liabilities		34,798		21,040
Deferred revenue—noncurrent		1,800		1,250
Long-term debt		23,512		17,560
Other noncurrent liabilities		10,220		5,640
Total liabilities		70,330		45,490
Shareholders’ Equity:
Common stock and additional paid-in capital, $0.00001 par value, 1,900,000 shares authorized; 929,390 and 916,090 shares issued and outstanding, respectively		13,450		10,770
Retained earnings		63,040		37,280
Accumulated other comprehensive income (loss)		560		(-40	)
Total shareholders’ equity		77,050		48,010
Total liabilities and shareholders’ equity	$	147,380	$	93,500

ROE = Net income / shareholders equity

in 2014 ; $26,010 /147\'380

= 17.7%

in 2013 ; $14,120/93,500

= 15.1%