Please review the following six ratios for Simpson Company and ABC Inc. for the year ended 2014, then address the two questions below.

Ratio Name	Simpson Company	ABC Inc.
(a) Days Sales Outstanding	36	30
(b) Inventory Turnover	5.6	4.9
(c) Asset Turnover	2.02	3.03
(d) Earnings per Share	$1.50	$1.25
(e) Times Interest Earned	6.1	5.2
(f) Return on Common Stockholders Equity	15.6%	12.2%

Instructions: This is a two-part question. (1) Explain the meaning of each of the Simpson Company ratios above. (18 points) (2) State which company performed better for each ratio. (18 points)