Ahl Enterprise lists the following data for 2001 and 2000:

2001 2000 Net income $ 52,500 $ 40,000 Net sales 1,050,000 1,000,000 Average total assets 230,000 200,000 Average common equity 170,000 160,000 Required Calculate the net profit margin, return on assets, total asset turnover, and return on common equity for both years. Comment on the results. (For return on assets and total asset turnover, use end-of-year total assets; for return on common equity, use end-of-year common equity.)