(Common-size analysis and differences in profitability and leverage) Comparative financial statement data for Cool Brewery Ltd. and Northern Beer Ltd., two competitors, follow (amounts in thousands):

Prepare a common-size analysis for 2020 for Cool Brewery Ltd. and Northern Beer Ltd. (Round percentage answers to 1 decimal place, e.g. 15.1%.)

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Cool Brewery Ltd. Northern Beer Ltd. 2020 2019 2020 2019 Net sales $227,130 $43,310 Cost of goods sold 94,510 14,480 Operating expenses 87,790 15,460 Interest expense 7,110 390 Income tax expense 4,270 1,140 Cash 11,180 $9,850 4,200 $2,340 Other current assets 78,890 86,500 8,370 7,150 Long-term assets (net) 202,070 191,250 29,770 28,740 Current liabilities 73,890 66,420 3,970 3,940 Long-term liabilities 112,690 124,410 8,720 7,280 Share capital 49,500 47,300 18,400 17,500 Retained earnings 56,060 49,470 11,250 9,510 Net sales Cost of goods sold Operating expenses Interest expense Income tax expense Net earnings Cool Brewery $227,130 -94,510 -87,790 -7,110 -4,270 $33.450 Northern Beer 100.00% $43,310 100.00% -41.61% -14,480 -33.43% -38.65% -15,460 -35.70% -3.13% -390 -0.90% -1.88% -1,140 -2.63% 14.73% $11.840 27.34% Calculate the debt to equity ratio for both companies at the end of 2020. (Round answers to 2 decimal places, e.g. 0.84.) Cool Brewery Northern Beer Debt to equity ratio 1.77 0.43 * Your answer is incorrect. Calculate the net debt as a percentage of total capitalization for both companies. (Round answers to 1 decimal place, e.g. 15.1%.) Cool Brewery Northern Beer Net debt as a percentage of total capitalization 92.3 % 42.6 %