Determine the cash flow analysis, return on assets, and return on equity for Merck 2015. Show balance tables and calculations.

Consolidated Statement of Income
Merck & Co., Inc. and Subsidiaries Years Ended December 31 ($ in millions except per share amounts)
	2015	2014	2013
Sales	$ 39,498	$ 42,237	$ 44,033
Costs, Expenses and Other
Materials and production	14,934	16,768	16,954
Marketing and administrative	10,313	11,606	11,911
Research and development	6,704	7,180	7,503
Restructuring costs	619	1,013	1,709
Other (income) expense, net	1,527	(11,613)	411
	34,097	24,954	38,488
Income Before Taxes	5,401	17,283	5,545
Taxes on Income	942	5,349	1,028
Net Income	4,459	11,934	4,517
Less: Net Income Attributable to Noncontrolling Interests	17	14	113.00
Net Income Attributable to Merck & Co., Inc.	$ 4,442	$ 11,920	$ 4,404
Basic Earnings per Common Share Attributable to Merck & Co., Inc. Common Shareholders	$ 1.58	$ 4.12	$ 1.49
Earnings per Common Share Assuming Dilution Attributable to Merck & Co., Inc. Common Shareholders	$1.56	$4.07	$1.47
Resource: Merck 2015 10K, page 75
Consolidated Balance Sheet
Merck & Co., Inc. and Subsidiaries
December 31
($ in millions except per share amounts)
	2015	2014
Assets
Current Assets
Cash and cash equivalents	$8,524	$7,441
Short-term investments 4,903 8,278	4,903	8,278
Accounts receivable (net of allowance for doubtful accounts of $165 in 2015 and $153 in 2014) (excludes accounts receivable of $10 in 2015 and $8 in 2014 classified in Other assets - see Note 5)	6,484	6,626
Inventories (excludes inventories of $1,569 in 2015 and $1,664 in 2014 classified in Other assets - see Note 6)	4,700	5,571
Other current assets	5,153	4,689
Total current assets	29,764	32,605
Investments	13,039	13,515
Property, Plant, and Equipment (at cost)
Land	490	541
Buildings	12,154	13,101
Machinery, equipment and office furnishings	14,261	16,050
Construction in progress	1,525	1,448
	28,430	31,140
Less: accumulated depreciation	15,923	18,004
	12,507	13,136
Goodwill	17,723	12,992
Other Intangibles, Net	22,602	20,386
Other Assets	6,144	5,533
	$ 101,779	$ 98,167
Liabilities and Equity
Current Liabilities
Loans payable and current portion of long-term debt	$ 2,585	$ 2,704
Trade accounts payable	2,533	2,625
Accrued and other current liabilities	11,216	10,523
Income taxes payable	1,560	1,237
Dividends payable	1,309	1,308
Total current liabilities	19,203	18,397
Long-Term Debt	23,929	18,699
Deferred Income Taxes	6,535	4,467
Other Noncurrent Liabilities	7,345	7,813
Merck & Co., Inc. Stockholders Equity
Common stock, $0.50 par value Authorized - 6,500,000,000 shares Issued - 3,577,103,522 shares in 2015 and 2014	1,788	1,788
Other paid-in capital 40,222	40,222	40,423
Retained earnings 45,348	45,348	46,021
Accumulated other comprehensive loss (4,148)	(4148)	(4,323)
	83,210	83,909
Less treasury stock, at cost: 795,975,449 shares in 2015 and 738,963,326 shares in 2014	38,534	35,262
Total Merck & Co., Inc. stockholders equity 44,676	44,676	48,647
Noncontrolling Interests 91	91	144
Total equity 44,767	44,767	48,791
	$101,779	$ 98,167
Resource: Merck 2015 10K, page 76
Consolidated Statement of Cash Flows Merck & Co., Inc. and Subsidiaries Years Ended December 31 ($ in millions)
	2015	2014	2013
Cash Flows from Operating Activities
Net income	$ 4,459	$ 11,934	$ 4,517
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	6,375	6,691	6,988
Intangible asset impairment charges	162	1,222	765
Foreign currency devaluation related to Venezuela	876		140
Net charge related to the settlement of Vioxx shareholder class action litigation	680
Gain on divestiture of Merck Consumer Care business		(11,209)
Gain on AstraZeneca option exercise		(741)
Loss on extinguishment of debt		628
Equity income from affiliates	(205)	(257)	(404)
Dividends and distributions from equity method affiliates	50	185	237
Deferred income taxes	(764)	(2,600)	(330)
Share-based compensation	299	278	276
Other	757	(95)	259
Net changes in assets and liabilities:
Accounts receivable	(480)	(554)	436
Inventories	805	79	(365)
Trade accounts payable	(37)	593	522
Accrued and other current liabilities	(8)	1,635	(397)
Income taxes payable	(266)	(21)	(1,421)
Noncurrent liabilities	(277)	190	(132)
Other	(5)	(98)	563
Net Cash Provided by Operating Activities	12,421	7,860	11,654
Cash Flows from Investing Activities
Capital expenditures	(1,283)	(1,317)	(1,548)
Purchases of securities and other investments	(16,681)	(24,944)	(17,991)
Proceeds from sales of securities and other investments	20,413	15,114	16,298
Divestiture of Merck Consumer Care business, net of cash divested		13,951
Dispositions of other businesses, net of cash divested	316	1,169	46
Proceeds from AstraZeneca option exercise		419
Acquisition of Cubist Pharmaceuticals, Inc., net of cash acquired	(7,598)
Acquisition of Idenix Pharmaceuticals, Inc., net of cash acquired		(3,700)
Acquisitions of other businesses, net of cash acquired	(146)	(181)	(246)
Acquisition of Bayer AG collaboration rights		(1,000)
Cash inflows from net investment hedges	139	195	350
Other	82	(80)	(57)
Net Cash Used in Investing Activities	(4,758)	(374)	(3,148)
Cash Flows from Financing Activities
Net change in short-term borrowings	(1,540)	(460)	(159)
Payments on debt	(2,906)	(6,617)	(1,775)
Proceeds from issuance of debt	7,938	3,146	6,467
Purchases of treasury stock	(4,186)	(7,703)	(6,516)
Dividends paid to stockholders	(5,117)	(5,170)	(5,157)
Other dividends paid		(77)	(120)
Proceeds from exercise of stock options	485	1,560	1,210
Other	56	208	60
Net Cash Used in Financing Activities	(5,270)	(15,113)	(5,990)
Effect of Exchange Rate Changes on Cash and Cash Equivalents	(1,310)	(553)	(346)
Net Increase (Decrease) in Cash and Cash Equivalents	1,083	(8,180)	2,170
Cash and Cash Equivalents at Beginning of Year	7,441	15,621	13,451
Cash and Cash Equivalents at End of Year	$ 8,524	$ 7,441	$ 15,621