(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): Cool Brewery Ltd. Northern Beer Ltd. 2020 2019 2020 2019 Net sales $227,290 $43,880 Cost of goods sold 100,950 15,670 Operating expenses 81.590 15,610 Interest expense 7,040 370 Income tax expense 4,990 1,160 Cash 11,360 $10,360 4,550 $2.290 Other current assets 80.990 75,260 8,660 7.860 Long-term assets (net) 220,480 228,320 28,340 31,990 "Current fobilit 74,180 56,690 4,020 4,030 Long-term ates 98.890 106810 7,300. 7.520 46.100 47,500 19.000 15,700 Retained earnings 23,660 102.940 11.230 14,890. Prepare a common-size analysis for 2020 for Cool Brewery Ltd. and Northern Beer Ltd. (Round percentage answers to 1 decimal place, eg. 15.1%) eTextbook and Media Cool Brewery Northern Beer % % % $ Calculate the return on assets and the return on shareholders' equity for both companies. (Round answers to 1 decimal place, eg 15.1%) Return on assets Return on shareholders' equity eTextbook and Media Cool Brewery Northern Beer % % % Calculate the debt to equity ratio for both companies at the end of 2020. (Round answers to 2 decimal places, e.g. 0.84) Debt to equity ratio Cool Brewery Northern Beer Calculate the net debt as a percentage of total capitalization for both companies. (Round answers to 1 decimal place, eg. 15.1%) Net debt as a percentage of total capitalization eTextbook and Media Cool Brewery Northern Beer