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.) X Data table Tyler Toys, Inc. Income Statement for Years Ending December 31, 2013 and 2014 2014 2013 Revenue 14,146,746 $ 13,566,944 Cost of goods sold $ -8,448,759 $ -8,131,589 Selling, general, and administrative expenses $ -997,295 $ -981,837 Depreciation $ -1,497,170 $ -1,471,730 IEBIT $ 3,203,522 $ 2,981,788 Interest expense $ -375,914 $ -355,705 Taxes $ -1,074,491 $ -997,912 Net income $ 1,753,117 $ 1,628,171 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 contents into a spreadsheet. Tyler Toys, Inc. Balance Sheet as of December 31, 2013 and 2014 2013 LIABILITIES ASSETS 2014 2014 2013 Current assets Current liabilities Cash $ 191,001 $ 186,165 Accounts payable $ 1,546,643 $ 1,457,000 Investments $ 181,684 $ 121,812 Short-term debt $ 311,158 $ 332,693 Accounts receivable $ 667, 115$ 631,963 Total current liabilities $ 1,857,801 $ 1,789,693 Inventory $ 588,958$ 564,118 Long-term liabilities Total current assets $ 1,628,758 $ 1,504,058 Debt $ 7,285,789 $ 6,603,328 Long-term assets Other liabilities $ 1,463,490 $ 1,346,288 Investments $ 3,054,264 $ 2,827,567 Total liabilities $ 10,607,080 $ 9,739,309 Plant, property, and equipment $ 8,497,828 $ 8,481,946 OWNERS' EQUITY Goodwill $ 348,550 $ 347,131 Common stock $ 1,457,514 $ 1,454,131 Intangible assets $ 1,158,513 $ 956,672 Retained earnings $ 2,623,319 $ 2,923,934 Total owners' equity $ 4,080,833 $ 4,378,065 TOTAL LIABILITIES TOTAL ASSETS $ 14,687,913 $ 14,117,374 AND OWNERS' EQUITY $ 14,687,913 $ 14,117,374 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 contents into a spreadsheet