\begin{tabular}{|l|l|l|} \hline & \multicolumn{1}{|c|}{ Pens Incorporated. (in millions of dollars) } & Pencils Ltd. (in millions of dollars) \\ & & \\ \hline Net Sales & 1. & 19. \\ \hline Cost of Goods Sold & 2. & 20. \\ \hline Gross Margin & 3. & 21. \\ \hline Operating Expense & 4. & 22. \\ \hline Operating Profit Margin & 5. & 23. \\ \hline Operating Income \% & 6. & 24. \\ \hline Net Profit Margin & 7. & 25. \\ \hline Net Profit Margin \% & 8. & 26. \\ \hline Total Current Assets & 9. & 27. \\ \hline Fixed Assets & 10. & 28. \\ \hline Total Assets & 11. & 29. \\ \hline Asset Turnover & 12. & 30. \\ \hline Current Liabilities & 13. & 31. \\ \hline Long Term Liabilities & 14. & 32. \\ \hline Total Liabilities & 15. & 33. \\ \hline Net Worth (Owners' Equity) & 16. & 34. \\ \hline ROA\% & 17. & 35. \\ \hline GMROI & 18. & 36. \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline & \multicolumn{1}{|c|}{ Pens Incorporated. (in millions of dollars) } & Pencils Ltd. (in millions of dollars) \\ & & \\ \hline Net Sales & 1. & 19. \\ \hline Cost of Goods Sold & 2. & 20. \\ \hline Gross Margin & 3. & 21. \\ \hline Operating Expense & 4. & 22. \\ \hline Operating Profit Margin & 5. & 23. \\ \hline Operating Income \% & 6. & 24. \\ \hline Net Profit Margin & 7. & 25. \\ \hline Net Profit Margin \% & 8. & 26. \\ \hline Total Current Assets & 9. & 27. \\ \hline Fixed Assets & 10. & 28. \\ \hline Total Assets & 11. & 29. \\ \hline Asset Turnover & 12. & 30. \\ \hline Current Liabilities & 13. & 31. \\ \hline Long Term Liabilities & 14. & 32. \\ \hline Total Liabilities & 15. & 33. \\ \hline Net Worth (Owners' Equity) & 16. & 34. \\ \hline ROA\% & 17. & 35. \\ \hline GMROI & 18. & 36. \\ \hline \end{tabular}