A. Find Depreciation Rate

B. Find Interest rate on debt

C. Find Interest earned on cash balances

\begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{\begin{tabular}{l} Consolidated Statements Of Income (USD \$) \\ in Millions \end{tabular}} \\ \hline & & & \\ \hline & \multicolumn{3}{|c|}{12 Months Ended } \\ \hline & May 31, 2012 & May 31, 2011 & May 31, 2010 \\ \hline Revenues & $24,128 & $20,862 & $19,014 \\ \hline Cost of goods sold & 13,252 & 10,996 & 9,818 \\ \hline Depreciation & 405 & 358 & 396 \\ \hline Selling and administrative expense & 7,485 & 6,660 & 6,277 \\ \hline Income before interest and taxes & 2,986 & 2,848 & 2,523 \\ \hline Interest income & 26 & 28 & 42 \\ \hline Interest expense & 29 & 32 & 48 \\ \hline Income before income taxes & 2,983 & 2,844 & 2,517 \\ \hline Income tax expense & 760 & 711 & 610 \\ \hline Net income & $2,223 & $2,133 & $1,907 \\ \hline Dividends + Share Repurchases & 2,382 & 2,414 & 1,246 \\ \hline Retained earnings & (\$159) & ($281) & $661 \\ \hline \end{tabular} Consolidated Balance Sheets (USD \$) \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{$ in Millions } \\ \hline & May 31, 2012 & May 31, 2011 \\ \hline Cash + Marketable securities & $3,757 & $4,538 \\ \hline Current assets & 7,774 & 6,759 \\ \hline \multicolumn{3}{|l|}{ Fixed assets } \\ \hline At cost & 5,244 & 4,675 \\ \hline Accumulated depreciation & 2,965 & 2,560 \\ \hline Net fixed assets & 2,279 & 2,115 \\ \hline Other assets & 1,655 & 1,586 \\ \hline TOTAL ASSETS & 15,465 & 14,998 \\ \hline Short-term debt & 157 & 387 \\ \hline Current liabilities & 3,708 & 3,571 \\ \hline Long-term debt & 228 & 276 \\ \hline Other liabilities & 991 & 921 \\ \hline TOTAL LIABILITIES & 5,084 & 5,155 \\ \hline Common stock & 4,641 & 3,944 \\ \hline Accumulated retained earnings & 5,740 & 5,899 \\ \hline TOTAL SHAREHOLDERS' EQUITY & 10,381 & 9,843 \\ \hline TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY & 15,465 & 14,998 \\ \hline Equity=Assets - Liabilities & 10,381 & 9,843 \\ \hline \end{tabular}