Summary information from the financial statements of two companies competing in the same industry follows.

		Barco Company		Kyan Company				Barco Company		Kyan Company
Data from the current year-end balance sheets						Data from the current years income statement
Assets						Sales	$	770,000	$	883,200
Cash	$	19,000	$	34,000		Cost of goods sold		588,100		648,500
Accounts receivable, net		34,400		51,400		Interest expense		9,300		12,000
Current notes receivable (trade)		10,000		7,400		Income tax expense		14,800		24,383
Merchandise inventory		84,540		136,500		Net income		157,800		198,317
Prepaid expenses		5,400		7,400		Basic earnings per share		4.15		4.59
Plant assets, net		320,000		312,400		Cash dividends per share		3.78		3.95
Total assets	$	473,340	$	549,100
						Beginning-of-year balance sheet data
Liabilities and Equity						Accounts receivable, net	$	25,800	$	51,200
Current liabilities	$	67,340	$	101,300		Current notes receivable (trade)		0		0
Long-term notes payable		84,800		111,000		Merchandise inventory		59,600		115,400
Common stock, $5 par value		190,000		216,000		Total assets		418,000		402,500
Retained earnings		131,200		120,800		Common stock, $5 par value		190,000		216,000
Total liabilities and equity	$	473,340	$	549,100		Retained earnings		117,040		93,123

For both companies compute the (a) profit margin ratio, (b) total asset turnover, (c) return on total assets, and (d) return on common stockholders equity. Assuming that share and each companys stock can be purchased at $100 per share, compute their (e) price-earnings ratios and (f) dividend yields

For both companies compute the (a) current ratio, (b) acid-test ratio, (c) accounts (including notes) receivable turnover, (d) inventory turnover, (e) days sales in inventory, and (f) days sales uncollected