Barco Kyan Summary information from the financial statements of two companies competing in the same industry follows. Kyan Barco Company Company Company Company Data from the current year-end balance sheets Data fron the current year's income statement Assets Sales $770,000 $880.200 Cash $ 19,500 $ 34,000 cost of goods sold 585, 100 632,500 Accounts receivable, net 46,500 64,600 Interest expense 7,900 13,000 Merchandise inventory B4, 440 132,500 Income tax expense 14,800 24,300 Prepaid expenses 5,000 6.950 Net income 162,200 210,400 Plant assets, net 290,000 364, 480 Basic earnings per share 4.51 Total assets $445,440 $542,450 Cash dividends per share 3.81 3.93 5.11 Liabilities and Equity Current liabilities Long-term notes payable Common stock, $5 par value Retained earnings Total liabilities and equity Beginning-of-year balance sheet data $ 61,340 $ 93,300 Accounts receivable, net 88,800 101.000 Merchandise inventory 180,000 206,000 Total assets 123,300 142, 150 Connon stock, $5 par value 5445,440 $542,450 Retained earnings $ 29,800 $ 54,200 55,600 107,400 398,000 382, seo 180,000 206,000 98,300 93,600 (c) Company Return on Total Assets Choose Denominator: Choose Numerator: Net Income Average total liabilities Barco DI Return on Total Assets Return on total assets 36.4 38.8 % / XE 445,4403 542.450 162.200 210,400 Kyan