Consider the financial information for Company M1 and Company N1:

Criteria	Company M1	Company N1
Net Income	$850,000	$720,000
Total Assets	$8,500,000	$7,200,000
Total Liabilities	$5,000,000	$4,200,000

a) Calculate the return on assets (ROA) for both companies. b) Analyze which company appears to be more efficient in generating profits relative to its assets.