$ in Millions	COSTCO 8/31/2018	LOWES 1/31/2019	MENARDS 1/31/2019
Sales revenue	141,576	71,309	25,739
Net income	3,134	2,314	1,108
Assets	40,830	34,508	19,194
Liabilities	27,727	21,405	12,758
Stockholders equity	13,103	3,644	6,436
ROS	A	3.25%	4.30%
x Asset turnover	3.47	B	1.34
= ROA	7.68%	6.71%	C
x Financial leverage	D	9.47	2.98
= ROE	23.92%	E	17.22%
Debt ratio	0.679	0.894	F

Find all value from A to F. Show your work.