Comparative statement data for Lionel Company and Barrymore Company, two competitors, appear below. All statement of financial position data are as of December 31, 2014, and December 31, 2013.

Instructions
(a) Prepare a vertical analysis of the 2014 income statement data for Lionel Company and Barrymore Company in columnar form.
(b) Comment on the relative profitability of the companies by computing the return on assets and the return on ordinary shareholders€™ equity for both companies.

Barrymore Company Lionel Company 2013 2014 2014 2013 $339,038 Net sales $1,549,035 1,053,345 278,825 7,745 61,960 Cost of goods sold Operating expenses Interest expense 237,325 77,979 2,034 8,476 Income tax expense Plant assets (net) 596,920 401,584 578,765 $575,610 388,020 578,765 225,358 84,000 75,507 $128,927 82,581 137,435 47,430 142,842 86,450 Current assets Share capital-ordinary, $5 par Retained earnings Non-current liabilities 137,435 55,528 252,224 102,500 65,015 16,711 19,618 11,989 14,654 Current liabilities