Electronic Arts, Incorporated better known to consumers as EA Sports, is in the digital interactive entertainment business. Its products

include Madden NFL and The Sims. Union Pacific Corporation is one of the largest railway networks in the nation. The following data

were taken from one of the companies' March $1,2019,$ annual report and from the other's December $31,2018,$ annual report. Revealing

which data relate to which company was intentionally omitted. For one company, the dollar amounts are in thousands, while for the

other they are in millions.

Required

a$.$ Calculate depreciation costs as a percentage of sales for each company.

b$.$ Calculate property, plant, and equipment as a percentage of total assets for each company.

d$.$ Which company appears to be using its assets most efficiently?

$($For requirements $"$a$."$ and $"$b$."$ enter your answers as a percentage rounded to $1$ decimal place $($i$.$e$.,0\mathrm{.}123$ should be entered as

$12\mathrm{.}3).)$