PECOS COMPANY AND SUARO COMPANY Goodwill Impairment Loss Effects Without With Impairment Impairment Common Shares Outstanding 500,000 500,000 Consolidated net income/(loss) 346,000 (178,000) Consolidated assets, 1/1/13 2,943,100 2,943,100 Consolidated assets, 12/31/13 3,089,100 2,565,100 Consolidated equity, 1/1/13 1,155,000 1,155,000 Consolidated equity, 12/31/13 1,301,000 777,000 Consolidated liabilities 1,788,100 1,788,100 Earnings-per-share 0.69 -0.36 Return on assets 11.47% -6.46% Return on equity 28.18% -18.43% Debt-to-equity 1.37 2.3. I need the forumulas for the above calculations which were previosuly posted.