22. Below shows you the incomplete balance sheet, and complete income statement and cash flow Statement of Rocky Mountain Chocolate Factory, Inc. (ticker: RMCF) in 2021 and 2022. Assume that the company did not use retained earnings in both years. (18 points) (a) please complete the balance sheet. A=B=C=D= (b) please calculate net profit margin, total assest turnover, and equity multiplier in 2022. (c) Please calculate returns on equity in 2022. (d) Please show that returns on equity that you got from (c) is equal to the product of the three ratios from (b). ROCKY MOUNTAIN CHOCOLATE FACTORY, INC. (RMCF) BALANCE SHEET (S MILLIONS) 20222021 20222021 \begin{tabular}{lrr} ROCKYMOUNTAINCHOCOLATEFACTORY,INC.(RMCF) \\ \multicolumn{4}{r}{ (NCOME STATEMENT (S MILLIONS) } \\ \hline \multicolumn{1}{l}{ INCO } \\ \hline Cales & 2022 & 2021 \\ \hline Depreciation Expense & 32.34 & 23.48 \\ \hline Gross Income & 22.46 & 18.59 \\ \hline SG\&A Expense & 1.21 & 1.34 \\ \hline EBIT (Operating Income) & 8.68 & 3.55 \\ \hline Nonoperating Income & 9.16 & 6.49 \\ \hline Interest Expense & 0.48 & 2.94 \\ \hline Unusual Expense & 0.01 & 1.57 \\ \hline Pretax Income & 0.00 & 0.09 \\ \hline Income Taxes & 0.17 & 0.32 \\ \hline Net Income & 0.31 & 1.79 \\ \hline \end{tabular}