Is the change in ROA primarily due to a change in profitability or a to change in the efficiency of using assets? Use profit driver analysis. When calculating the profit margin, use Revenues (net of provision for doubtful accounts) rather than Revenues before the provision.

Revenues before the provision for doubtful accounts Provision for doubtful accounts Revenues (net of provision for doubtful accounts) Expenses Net income 2014 $40,087 4,169 35,918 31987 $3,931 2013 $38,040 3,858 34,182 31 ,000 $3,182 2012 $36,783 3,770 33,013 30,000 $3,013 2014 $566 2013 $414 2012 $420 Cash Accounts receivable, less allowance for doubtful accounts of $4,011, $4,488, and $ 4,250 respectively 5,694 5,400 5,300 Total assets $11,457 $10,381 $10,000