First blank is unfavorably/favorably, second blank is worsening/improving/constant, third blank is inconsistent/consistent.

Target Corporation Selected Income Statement, Balance Sheet, and Related Data 1 Income Statement 2010 2009 2008 Sales $65,786,000,000 $63,435,000,000 $62,884,000,000 Less: Cost of goods sold 45,725,000,000 44,062,000,000 44,157,000,000 Gross profit 20,061,000,000 19,373,000,000 18,727,000,000 Less: Selling, general, and 13,469,000,000 13,078,000,000 12,954,000,000 administrative expenses Less: Other expenses 860,000,000 1,521,000,000 1,609,000,000 Earnings before interest and 5,252,000,000 4,673,000,000 4,402,000,000 taxes (EBIT) Less: Interest expense 757,000,000 801,000,000 866,000,000 Earnings before taxes (EBT) 4,495,000,000 3,872,000,000 3,536,000,000 Less: Taxes 1,575,000,000 1,384,000,000 1,322,000,000 Net income $2,920,000,000 $2,488,000,000 $2,214,000,000 Less: Common dividends paid 609,000,000 496,000,000 465,000,000 Dividends per share $0.87 $0.67 $0.62 Balance Sheet Data Assets: 2010 2009 2008 Cash and marketable $1,712,000,000 $2,200,000,000 $864,000,000 securities Receivables 6,153,000,000 6,966,000,000 8,084,000,000 Inventory 7,596,000,000 7,179,000,000 6,705,000,000 Other current assets 1,752,000,000 2,079,000,000 1,835,000,000 Total current assets 17,213,000,000 18,424,000,000 17,488,000,000 Net fixed assets 25,493,000,000 25,280,000,000 25,756,000,000 Other long-term assets 999,000,000 829,000,000 862,000,000 Total assets $43,705,000,000 $44,533,000,000 $44,106,000,000 Liabilities and Equity: Accounts payable $6,625,000,000 $6,511,000,000 $6,337,000,000 Accruals 3,326,000,000 3,120,000,000 2,913,000,000 Other current liabilities 119,000,000 1,696,000,000 1,262,000,000 Total current liabilities 10,070,000,000 11,327,000,000 10,512,000,000 Long-term liabilities 18,148,000,000 17,859,000,000 19,882,000,000 Total debt 28,218,000,000 29,186,000,000 30,394,000,000 Common stock 59,000,000 2,000,000 63,000,000 Additional paid-in capital 3,311,000,000 2,919,000,000 2,762,000,000 Retained earnings 12,117,000,000 12,366,000,000 10,887,000,000 Total equity 15,487,000,000 15,347,000,000 13,712,000,000 Total debt and equity $43,705,000,000 $44,533,000,000 $44,106,000,000 Other Relevant Data Common shares outstanding 704,038,218 744,644,454 752,712,464 Total dividends paid 609,000,000 496,000,000 465,000,000 Market price per share $54.35 $51.27 $31.20 In general, it is reasonable to conclude that the trend of the BEP ratio reflects management's performance during the 2008-to-2010 period. on The trend of the BEP ratio indicates that Target's management performance has been , which is with that of the ROA and ROE ratios