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Simon Company's year$-$end balance sheets follow.

The company's income statements for the Current Year and $1$ Year Ago, follow.

For both the Current Year and $1$ Year Ago, compute the following ratios:

$(3-$a$)$ Compute return on total assets for the current year and one year ago.

$(3-$b$)$ Based on return on total assets, did Simon's operating efficiency improve or worsen in the Current Year versus $1$ Year Ago?