1. Compute and report RNOA for all three years reported on the income reported on the income statement. You will need balance sheet numbers for four years to compute three averages of net operating assets. Examine the income statements and balance sheets to determine the operating and non-operating items. use cell references in the spreadsheet to compute NOPAT and NOA and the various ratios. Clearly label all your work.

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Revenues:
Total revenues	$ 1,370,227	$ 1,321,617	$ 1,275,551
Operating costs and expenses:
Advertising Expense	506,755	498,019	476,157
General and administrative expenses	238,678	246,792	243,828
Depreciation	18,429	19,932	20,084
Amortization of other intangible assets	18,454	21,113	21,335
Long-lived asset impairment charges	551	1,648	1,617
Total operating costs and expenses	937,882	923,018	900,334
Equity Method Investment, Summarized Financial Information, Income Statement [Abstract]
Net income (loss) of equity method investments	17,517	14,903	15,198
Other operating income (loss), net	1,188	(1,670)	627
Operating income	451,050	411,832	391,042
Other income (expense), net:
Interest income	9,934	7,200	3,313
Interest expense	(128,411)	(128,748)	(104,423)
Loss on debt extinguishment and refinancing transactions	(13,076)	0	(6,996)
Other income (loss), net	(235)	(1,083)	391
Total other expense, net	(131,788)	(122,631)	(107,715)
Income before income taxes	319,262	289,201	283,327
Provision for income taxes	77,238	59,295	12,118
Net income	242,024	229,906	271,209
Net income attributable to Dunkin Brands	$ 242,024	$ 229,906	$ 271,209
Earnings per share:
Common-basic (in dollars per share)	$ 2.92	$ 2.75	$ 2.99
Common-diluted (in dollars per share)	$ 2.89	$ 2.71	$ 2.94
Franchise fees and royalty income
Revenues:
Total revenues	$ 604,431	$ 578,342	$ 555,206
Advertising fees and related income
Revenues:
Total revenues	499,303	493,590	470,984
Rental income
Revenues:
Total revenues	122,671	104,413	104,643
Ice cream and other products
Revenues:
Total revenues	91,362	95,197	96,388
Operating costs and expenses:
Cost of ice cream and other products	75,771	77,412	77,012
Other revenues
Revenues:
Total revenues	52,460	50,075	48,330
Occupancy expensesfranchised restaurants
Operating costs and expenses:
Cost of ice cream and other products	$ 79,244	$ 58,102	$ 60,301

Please let me know if there are any other sheets you may need.