Sub Station and Planet Sub reported the following selected financial data ($ in thousands). Sub Station's business strategy is to sell the best tasting sandwich with the highest quality ingredients. Planet Sub's business strategy is to sell the lowest cost sub on the planet.

Net sales Net income Total assets, beginning Total assets, ending Sub Station $108,949 26,622 75,383 117,771 Planet Sub $62,?71 4,192 39,?99 45,933