Financial Summary Per Share of Common Stock: Net income Dividends Financial Position 1.500.451.200.431.100.390.900.350.680.31 Current Assots, Excluding Merchandise Inventory Merchandise Inventory Property, Plant, and Equipment, Net Total Assets Current Liabilities Long-term Debt Stockholders' Equity Financial Ratios \begin{tabular}{|lllllll} $30,900$ & 27,000$ & 26,000$ & 24,700$ & 21,900 & \\ 24,900 & 22,900 & 21,400 & 20,100 & 17,900$ & 16,900 \\ 51,900 & 46,200 & 40,700 & 35,400 & 25,700 & \\ 107,700 & 96,100 & 88,100 & 80,200 & 65,500 & \\ 32,100 & 27,400 & 28,100 & 25,700 & 16,100 & \\ 22,100 & 20,800 & 17,400 & 19,000 & 12,500 \\ 53,500 & 47,900 & 42,600 & 35,500 & 36,900 \\ & & & & & \\ \hline \end{tabular} Acid-Test Ratio Rate of Return on Total Assets Rate of Return on Stockholders' Equily \begin{tabular}{rrrrr} 1.0 & 1.0 & 0.9 & 1.0 & 1.4 \\ 30.6% & 15.2% & 13.6% & 8.9% & 7.9% \\ 59.5% & 28.1% & 25.7% & 15.0% & 14.5% \\ \hline \end{tabular} Requirements Analyze the complany's financial summary for the fiscal years 2014-2018 to decide whether to invest in the common stock of WRM. Include the following sections in your analysis. 1. Trend analysis for net sales revenue and net income (use 2014 as the base year). 2. Profitability analysis. 3. Evaluation of the ability to sell merchandise inventory. 4. Evaluation of the ability to pay debts. 5. Evaluation of dividends. 6. Should you invest in the common stock of WRM Athletic Supply, Inc.? Fully explain your final decision