10. Two companies have the following financial characteristics (in thousands):

Working capital Total assets Total liabilities Equity value (market)

Retained earnings Sales Earnings before interest and taxes

- - -~-

Zoom Company Zing Company

$10,500 -$ 1,600 50,000 21,000 22,000 13,000 38,000 5,100 19,000 3,000 86,000 23,000 12,000 1,300