The W. C. Pruett Corp. has $650,000 of interest-bearing debt outstanding, and it pays an annual interest rate of 8%. In addition, it has $700,000 of common stock on its balance sheet. It finances with only debt and common equity, so it has no preferred stock. Its annual sales are $3.77 million, its average tax rate is 40%, and its profit margin is 3%. What are its TIE ratio and its return on invested capital (ROIC)