On February 9, 2005, Adolph Coors Company merged with Molson Inc. to from Molson Coors Brewing Company. Molson was founded in 1786 in Canada and Coors was founded in 1873 in the US since the beginning, each company has been committed to producing the highest-quality beers. The Molson Coors brands are designed to appeal to a wide range of consumer tastes, styles and price preferences. The companys largest markets are Canada, the United Kingdom. (Source: Company 2013 Form 10-K) A companys performance can be analyzed in many ways. Return on net operating assets (RNOA) is a common metric. Answer the following questions and label your answer well. 1. Examine Molson Coors income statements for 2013 and 2012 and the relevant notes to the financial statements. a. Identify items that you consider nonoperating. Explain each item briefly