Heatwave Gaming develops, markets, and publishes electronic games. ZipTrain is one of the largest railway networks in the nation, with over 27,000 miles of railroads. The following data were taken from each of the companies' December 31, 2017, annual reports. Revealing which data relate to which company was intentionally omitted. The dollar amounts are in millions.

Company 1 Company 2 Depreciation based on sales % Percentage of plant to total assets 70 Based on the information now available to you, which company is Ziptrain? 1. Managing its assets more efficientlyCompany 1 Company 2 Sales $ 8,380 $1, 902, 200 Depreciation costs 840 57 ,155 Net earnings 336 95,459 Current assets 2, 914 1, 281, 117 Property, plant, and equipment 20, 080 339 , 122 Total assets 24,995 2, 535,632