I am struggling with the "instructions (f)-(n).

ats, return on assets of osborne Company Here P13 2A The comparative statements are presented the retu and OSBORNE COMPANY Income Statements For the Years Ended December 31 2014 2013 $1,750,500 $1,890,540 Net sales 1,006,000 1,058,540 Cost of goods sold 744,500 832,000 Gross profit 479,000 00.000 Selling and administrative expenses 332,000 265,500 Income from operations other expenses and losses 22,000 20,000 Interest expense 310,000 245,500 Income before income taxes 92,000 Income tax expense 73,000 Net income 218,000 172,500 OSBORNE COMPANY Balance Sheets December 31 Assets 2014 2013 Current assets Cash 60,100 64,200 Debt investments (short-term) 74,000 50,000 Accounts receivable 117,800 102,800 Inventory 126,000 115,500 Total current assets 377,900 332,500 Plant assets (net) 649,000 520,300 Total assets $1,026,900 $852,800