Part I: FINANCIAL DATA Pens Incorporated. (in millions of dollars) Pencils Ltd. (in millions of dollars) $4,619 $127 $239 $1,045 $118 $1,437 $41 $23 $1,208 $85 Gross Sales Promo Allowance Returns & Discounts Cost of Goods Sold (Raw) Slotting Allowances & Chargeback Fees Variable Expense Fixed Expense SGA Expense Interest/Tax Inventory Account Receivable Current Assets Cash Building/Fixtures Accounts Payable Long-term Debt Current Liabilities Average Inventory (Cost) $331 $254 $273 $230 $349 $14 $351 $73 $9,716 $48 $866 $329 $2306 $136 $54 $459 $127 $228 $37 $467 $22 $3,461 $25 $424 $146 $724 Part II: Your Results (input your answers into cells 1-36). 1 mark each. Please format your answers properly with dollar signs or percentages as appropriate, and round to TWO DECIMAL PLACES. Pens Incorporated. (in millions of dollars) Pencils Ltd. (in millions of dollars) 1. 2. 19. 20. 21. 22. 23 Net Sales Cost of Goods Sold Gross Margin Operating Expense Operating Profit Margin Operating Income % Net Profit Margin Net Profit Margin % Total Current Assets Fixed Assets Total Assets Asset Turnover Current Liabilities Long Term Liabilities Total Liabilities Net Worth (Owners' Equity) ROA % GMROI 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. Part III: Discussion of Your Results Answer the following 3 questions: 37. Which company has the better overall financial health? (1 mark) 38. What financial measure(s) did you focus on to determine overall financial health? (1 mark) 39. For the weaker company, what strategies would you recommend (list at least three) they implement to improve their financial statement