Simon Company's year-end balance sheets follow 2015 2014 At December 31 Assets Cash Accounts recelvable, net Merchandise Inventory Prepald expenses Plant assets, net $ 30,800 36,500 $ 38,200 87,900 63,000 50,500 110,500 80,800 53,000 4,400 281,000 249,000 230,000 10,850 9,300 Total assets $ 521,050 $438,600 376,100 Liabilities and Equity Accounts payable Long-term notes payable secured by $ 128,400 74,250 51,000 mortgages on plant assets Common stock, $10 par value Retained earnings 95,000 98,000 83,600 162,500 62.500 162,500 135,150 103,850 79,000 Total liablities and equity $521,050 $438,600 376,100 The company's Income statements for the years ended December 31, 2015 and 2014, follow 2015 For Year Ended December 31 Sales Cost of goods sold Other operating expenses Interest expense Income taxes 2014 765,000 $580,000 $ 443,700 229,500 11,700 9,500 S371.200 133,400 2,600 8,900 694,400 70,600 $ 4.34 Total costs and expenses 526,100 Net Income $53,900 Earnings per share $ 3.32 Evaluate the company's efficiency and profitablity by computing the following for 2015 and 2014