For 2104 and 2013, compute return on sales (ROS), asset turnover (AT), Return on asset (ROA), leverage (L), return on common stockholder's equity (ROE), gross profit percentage (GP), operating income percentage (OI), and earnings per share percentage (EPS) to measure the ability to earn profits from Hearth & Home decor, Inc., whose comparative income statements follow. Use DuPont Analysis for ROA and ROE, and round each component ratio to three decimals; for other ratio computations, round to two decimals.

Net sales 2014-263000 2013-199000

Cost of Goods Sold 2014-131000 2013-97000

Gross Profit 2014-132000 2013-102000

Selling and General Expenses 2014-55000 2013-48000

Income from operations 2014-77000 2013-54000

Interest expense 2014-14000 2013-18000

Income before income tax 2014-63000 2013-36000

Income tax expense 2014-21000 2013-13000

Net Income 2014-42000 2013-23000

ADDITIONAL DATA:

Total assets 2014-390000 2013-365000 2012-350000

Common stockholders equity 2014-196000 2013-194000 2012-192000

Preferred Dividends 2014-2000 2013-1000 2012-0

Average common shares outstanding during the year 2014-15000 2013-14000 2012-13000

Did the company's operating performance improve or deteriorate during 2014?