ccessory Store Debt ratio Times interest earned Average collection period Inventory turnover Fixed asset turnover Total asset turnover Return on equity operating profit margin 426. (Financial statement analysis) Carson Electronics' management has long viewed BGT an industry leader and uses this firm as a model firm for analyzing its own performance. The balance sheets and income statements for the two firms are found below: BGT Electronics, Inc. Carson Electronics, Inc. Balance Sheet ($000) Balance Sheet ($000) 2.000 1.500 Cash cial & Retail Management Custom Combo