Financial ratios: Profitability. The financial statements for Tyler Toys, Inc. are shown in the popup window: B Calculate the profit margin, return on assets, and return on equity for 2013 and 2014 for Tyler Toys. Should any of these ratios or the change in a ratio warrant concern for the managers of Tyler Toys or the shareholders? What is the profit margin for 2014? Data table % (Round to two decimal places.) Tyler Toys, Inc. Income Statement for Years Ending December 31, 2013 and 2014 2014 2013 Revenue $ 14,147,497 $ 13,566,494 Cost of goods sold $ -8,447,188 $ -8,131,402 Selling, general, and administrative expenses $ -998,745$ -981,992 Depreciation $ -1,498,020 $ -1,472,332 EBIT $ 3,203,544 $ 2,980,768 Interest expense $ -376,962 $ -354,769 Taxes $ -1,074,101$ -997,880 Net income $ 1,752,481 $ 1,628,119 Right click on the table and select Copy to Clipboard and then right-click the highlighted texts in the popup dialogue box and select Copy in order to paste its 2014 2013 ASSETS Current assets Cash $ Investments $ 1,546,084 $ 312,136 $ 1,858,220 $ 1,455,893 332,586 1,788,479 $ Accounts receivable Inventory Total current assets $ Tyler Toys, Inc. Balance Sheet as of December 31, 2013 and 2014 2014 2013 LIABILITIES Current liabilities 190,901 $ 186,943 Accounts payable 180,023 $ 121,179 Short-term debt 668,804 $ 630,839 Total current liabilities 588,493 $ 564,533 Long-term liabilities 1,628,221 $ 1,503,494 Debt Other liabilities 3,053,999 $ 2,827,117 Total liabilities 8,497 845 $ 8,480,302 OWNERS' EQUITY 347,103 $ 346,900 Common stock 1,157,000 $ 956,302 Retained earnings Total owners' equity TOTAL LIABILITIES 14,684,168 $ 14,114,115 AND OWNERS' EQUITY $ Long-term assets $ 7,286,299 $ 1,462,489 $ 10,607,008 $ 6,604,422 1,345,374 9,738,275 Investments $ Plant, property, and equipment $ Goodwill $ Intangible assets $ $ $ 1,458,383 $ 2,618,777 $ 4,077,160 $ 1,453,521 2,922,319 4,375,840 $ TOTAL ASSETS $ 14,684,168 $ 14,114,115