Modified short case study ST2.1 from page 56 of the textbook, which now reads: \"Consider Suncor Energy Inc. (TSE: SU) and Imperial Oil Ltd. (TSE: IMO; AMEX: IMO). The companies' 2017 annual reports can be found at www.suncor.com Investor Centre\" \"Financial Reports\") and at www.imperialoil.ca Investors\", \"Reports and filings\"), respectively. On the basis of the financial statements in these reports, comment on each company's: (a) COGS and SG&A expenses in 2017 and 2016. (b) Income from different \"operating segments\" in 2017 and 2016 (c) Retained earnings in 2016 and 2015