Instructions : Calculate : Assets OPERATING ASSETS Starbucks Corporation Rerformulated Balance Sheets for Starbucks $($ in millions $)2012201320142015$ Cash and Equivalents $1,188\mathrm{.}62,575\mathrm{.}71,708\mathrm{.}41,530\mathrm{.}1$ Short $-$ Term Investments $848\mathrm{.}4658\mathrm{.}1135\mathrm{.}481\mathrm{.}3$ Receivables $485\mathrm{.}9561\mathrm{.}4631\mathrm{.}0719\mathrm{.}0$ Inventories $1,241\mathrm{.}51,111\mathrm{.}21,090\mathrm{.}91,306\mathrm{.}4$ Prepaid Expenses and Other Assets $196\mathrm{.}5287\mathrm{.}7285\mathrm{.}6334\mathrm{.}2$ Deferred Income Taxes $,$ net $238\mathrm{.}7277\mathrm{.}3317\mathrm{.}4381\mathrm{.}7$ Long $-$ Term Investments $116\mathrm{.}058\mathrm{.}3318\mathrm{.}4312\mathrm{.}5$ Equity and Other Investments $459\mathrm{.}9496\mathrm{.}5514\mathrm{.}9352\mathrm{.}0$ Property and Equipment $,$ Net $2,658\mathrm{.}93,200\mathrm{.}53,519\mathrm{.}04,088\mathrm{.}3$ Noncurrent Deferred Income Taxes $,$ Net $97\mathrm{.}30967\mathrm{.}00903\mathrm{.}30828\mathrm{.}90$ Other Long $-$ Term Assets $144\mathrm{.}70185\mathrm{.}30198\mathrm{.}90415\mathrm{.}90$ Other Intangible Assets $143\mathrm{.}70274\mathrm{.}80273\mathrm{.}50520\mathrm{.}40$ Goodwill $399\mathrm{.}1862\mathrm{.}9856\mathrm{.}21,575\mathrm{.}4$ LESS OPERATING LIABILITIES Accounts Payable $(398\mathrm{.}1)(491\mathrm{.}7)(533\mathrm{.}7)(684\mathrm{.}2)$ Accrued Liabilities $(1,133\mathrm{.}8)(4,053\mathrm{.}4)(1,514\mathrm{.}4)(1,760\mathrm{.}7)$ Insurance Reserves $(167\mathrm{.}7)(178\mathrm{.}5)(196\mathrm{.}1)(224\mathrm{.}8)$ Stored Value Card Liability $(510\mathrm{.}2)(653\mathrm{.}7)(794\mathrm{.}5)(983\mathrm{.}8)$ Other Long $-$ Term Liabilities $(345\mathrm{.}3)(357\mathrm{.}7)(392\mathrm{.}2)(625\mathrm{.}3)$ Net Operating Assets $5,664\mathrm{.}105,781\mathrm{.}707,322\mathrm{.}008,167\mathrm{.}30$ FINANCING OBLIGATIONS Long $-$ Term Debt Noncontrolling Interests $549\mathrm{.}65\mathrm{.}51,299\mathrm{.}42\mathrm{.}12,048\mathrm{.}32,347\mathrm{.}51\mathrm{.}71\mathrm{.}8$ Financing Obligations $555\mathrm{.}101,301\mathrm{.}502,050\mathrm{.}002,349\mathrm{.}30$ COMMON EQUITY Common Stock Additional Paid $-$ In Capital Retained Earnings $0\mathrm{.}7039\mathrm{.}400\mathrm{.}80282\mathrm{.}100\mathrm{.}7039\mathrm{.}401\mathrm{.}5041\mathrm{.}10$ Accumulated Other Comp $.$ Income $/($ Loss $)5,046\mathrm{.}222\mathrm{.}74,130\mathrm{.}367\mathrm{.}05,206\mathrm{.}625\mathrm{.}35,974\mathrm{.}8(199\mathrm{.}4)$ Common Equity $5,109\mathrm{.}00$ Total Financial Obligations & Common Equity $5,664\mathrm{.}104,480\mathrm{.}205,272\mathrm{.}005,781\mathrm{.}707,322\mathrm{.}005,818\mathrm{.}008,167\mathrm{.}30$ Show all the calculation steps$-$ a $)$ Standard ROCE Decomposition Ratios b $)$ b $)-$ Alternative ROCE Decomposition Ratios c $)$ c $)-$Analyze the ratios comprehensively