Andruski Company and Brar Company both manufacture school science equipment. The following financial information is for three years ended December 31 (in thousands): Andruski Company 2014 2013 2012 Net sales $ 552.0 $ 515.9 $ 469.0 Profit 21.4 20.6 18.7 Total Assets 702.5 662.8 602.5 Brar Net sales Profit Total Assets 2014 $ 1,762.9 96.5 1,523.5 2013 $ 1,588.2 85.4 1,410.7 2012 $ 1,484.3 79.8 1,318.4 a. Calculate the following ratios for both companies for 2013 and 2014. Round your answers to two decimal points. (TH - 4 marks) ASSET TURNOVER RETURN ON ASSETS 2014 2013 2014 2013 Andruski Company Brar Company b. Comment on how effective each of the companies is at using its assets to generate sales and produce profit. (KIU - 3 marks)