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	$	905,200
Cash	$	20,000	$	35,000		Cost of goods sold		588,100		636,500
Accounts receivable, net		37,400		53,400		Interest expense		8,600		15,000
Current notes receivable (trade)		9,500		8,600		Income tax expense		14,800		24,990
Merchandise inventory		85,040		140,500		Net income		158,500		228,710
Prepaid expenses		6,100		7,050		Basic earnings per share		3.77		5.29
Plant assets, net		360,000		304,400
Total assets	$	518,040	$	548,950
						Beginning-of-year balance sheet data
Liabilities and Equity						Accounts receivable, net	$	25,800	$	55,200
Current liabilities	$	65,340	$	103,300		Current notes receivable (trade)		0		0
Long-term notes payable		82,800		101,000		Merchandise inventory		57,600		113,400
Common stock, $5 par value		210,000		216,000		Total assets		388,000		402,500
Retained earnings		159,900		128,650		Common stock, $5 par value		210,000		216,000
Total liabilities and equity	$	518,040	$	548,950		Retained earnings		146,300		98,600

2.1

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 each company paid cash dividends of $3.70 per share and each companys stock can be purchased at $70 per share, compute their (e) price-earnings ratios and (f) dividend yields. (Do not round intermediate calculations. Round your answers to 2 decimal places.)