Financial ratios: Profitability. The financial statements for Tyler Toys, Inc. are shown in the popup window. 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? % (Round to two decimal places.) Tyler Toys, Inc. Income Statement for Years Ending December 31, 2013 and 2014 2014 2013 Revenue 14,146,672 $ 13,567,961 Cost of goods sold $ -8,448,039 $ -8, 132,836 Selling, general, and administrative expenses $ -997,026 $ -981,098 Depreciation $ -1,497,499 $ -1,472,949 EBIT $ 3,204,108 $ 2,981,078 Interest expense $ -376,738 $ -355,781 Taxes $ -1,074,401 $ -997,6131 Net income 1,752,969 $ 1,627,684 $ $ 2014 2013 $ $ 1,546,597 $ 311,549 $ 1,858,146 $ 1,456,565 332,296 1,788,861 $ ASSETS Current assets Cash Investments $ Accounts receivable $ Inventory $ Total current assets $ Long-term assets Investments Plant, property, and equipment S Goodwill S Intangible assets $ Tyler Toys, Inc. Balance Sheet as of December 31, 2013 and 2014 2014 2013 LIABILITIES Current liabilities 190,686 S 187,093 Accounts payable 181,351 S 121,936 Short-term debt 668,994 $ 630,469 Total current liabilities 588,233 S 563,448 Long-term liabilities 1,629,264 $ 1,502,946 Debt Other liabilities 3,053,278 $ 2,827,275 Total liabilities 8,497,074 $ 8,480,414 OWNERS' EQUITY 348,223 $ 346,331 Common stock 1,157,876 $ 957,337 Retained earnings Total owners' equity TOTAL LIABILITIES 14,685,715 $ 14,114,303 AND OWNERS' EQUITY $ $ 7,285,182 S 1,463,469 $ 10,606,797 $ 6,604,884 1,346,863 9,740,608 $ $ $ 1,458,4095 2,620,509 $ 4,078,918 S 1,454,217 2,919,478 4,373,695 $ TOTAL ASSETS $ A 14,685,715 S 14,114,303