Table 3.1 is a Annual Income Statement

Table 3.2 is a statement of retained earnings

Table 3.10 is a rational analysis

The first image is the data that needs to be analyzed, the rest of the images are the tables mentioned in the questions.

Dayton, Inc. Annual Income Statement (Values in Millions) Common Size 2019 2018 100.0% 100.0% $ 61.3% 38.7% 6.9% 59.5% 40.5% 6.9% 17.8% Sales Cost of Sales Gross Operating Profit Selling, General & Admin. Expense Other Taxes EBITDA Depreciation & Amortization EBIT Other Income,Net Earnings Before Interest and Taxes Interest Expense Earnings Before Taxes Income Taxes Net Income Available to Common 2019 178,909 $ 109.701 69,208 $ 12,356 33.572 23,280 $ 12.103 11,177 $ 3.147 14,324 $ 398 13,926 $ 2018 187,510 111.631 75,879 12,900 33.377 29,602 7.944 21,658 3.323 24,981 293 24,688 18.8% 13.0% 6.8% 6.2% 15.8% 4.2% 11.6% 1.8% 13.3% 1.8% 8.0% 0.2% 0.2% $ 7.8% 13.2% 0.21 tax rate 13,926 S 24.688 7.8% 13.2% Dividends per share EPS $ $ 1.50 $ 1.71 $ $ 0.91 1.15 $ 1.64 $ 0.91 2.87 Computation of 2012 Cost of Sales: Beginning Inventory Purchases Goods Available Cost of Sales Ending Inventory 7,904 109.865 117.769 109.701 8.068 a. Create a spreadsheet similar to Table 3.10 to model the following: 1. A multiple-step comparative income statement for Dayton Inc. for the periods ending December 31, 2019 and 2018. You must calculate the cost of goods sold for the year 2019. 2. A common-size income statement for Dayton Inc. covering the years 2019 and 2018. b. Create a spreadsheet similar to Table 3.2 to model the following: 1. A detailed, comparative balance sheet for Dayton Inc. for the years ended December 31, 2019 and 2018. 2. A common-size balance sheet for Dayton Inc. covering the years 2019 and 2018. c. Create a spreadsheet similar to Table 3.100 to perform the following analysis: 1. Create a table that reflects both 2019 and 2018 operating ratios for Dayton Inc., segmented into (a) b. Create a spreadsheet similar to Table 3.20 to model the following: 1. A detailed, comparative balance sheet for Dayton Inc. for the years ended December 31, 2019 and 2018. 2. A common-size balance sheet for Dayton Inc. covering the years 2019 and 2018. c. Create a spreadsheet similar to Table 3.109 to perform the following analysis: 1. Create a table that reflects both 2019 and 2018 operating ratios for Dayton Inc., segmented into (a) liquidity, (b) activity, (c) debt, (d) profitability, and (e) market. Assume that the current market price for the stock is $9C 2. Compare the 2019 ratios to the 2018 ratios. Indicate whether the results "outperformed the prior year" or underperformed relative to the prior year." Table 3.1 Bartlett Company Income Statements ($000) For the years ended December 31 2019 2018 Sales revenue $3,074 $2,567 Less: Cost of goods sold 2,088 1,711 Gross profits $ 986 $ 856 Less: Operating expenses Selling expense $ 100 $ 108 General and administrative 194 187 expenses Other operating expenses 35 35 Depreciation expense 239 223 Total operating expense $ 568 $ 553 Operating profits $ 418 $ 303 Less: Interest expense 93 91 Net profits before taxes $ 325 $ 212 General and administrative 194 expenses 35 35 Other operating expenses 239 223 Depreciation expense $ 568 $ 553 Total operating expense $ 303 Operating profits $ 418 93 91 Less: Interest expense Net profits before taxes $ 325 $ 212 94 64 Less: Taxes Net profits after taxes $ 231 $ 148 Less: Preferred stock dividends 10 10 Earnings available for common $ 221 $ 138 stockholders Earnings per share (EPS) $2.90 $1.81 Dividend per share (DPS) $1.29 $0.75 Table 3.2 Bartlett Company Balance Sheets ($000) X December 31 Assets 2019 2018 Cash $ 363 $ 288 Marketable securities 68 51 Accounts receivable 503 365 Inventories 289 300 Total current assets $1,223 $1,004 Land and buildings $2,072 $1,903 Machinery and equipment 1,866 1,693 Furniture and fixtures 358 316 Vehicles 275 314 Other (includes financial leases) 98 96 $4,669 $4,322 Total gross fixed assets (at cost) Less: Accumulated depreciation 2,295 2,056 Less: Accumulated depreciation 2,295 2,056 Net fixed assets $2,374 $2,266 Total assets $3,597 $3,270 Liabilities and Stockholders' Equity Accounts payable $ 382 $ 270 Notes payable 79 99 Accruals 159 114 Total current liabilities $ 620 $ 483 1,023 Long-term debt (includes financial leases) 967 Total liabilities $1,643 $1,450 Preferred stock: cumulative 5%, $ 200 $ 200 $100 par, 2,000 shares authorized and issued Common stock: $2.50 par, 191 191 100,000 shares authorized, chann Table 3.10 Summary of Whole Foods' Ratios (2015-2016, Including 2016 Industry Averages) X Evaluation Year Industry Cross Time- average sectional series Ratio Formula 2015 2016 2016 2016 2015- Overall 2016 Liquidity Current ratio 1.23 1.47 1.32 OK OK OK Current assets Current liabilities Current assets - Inventory Current liabilities 0.83 1.09 0.76 OK OK OK Quick (acid- test) ratio Activity Inventory Cost of goods sold Inventory 19.9 19.9 11.1 OK OK OK turnover Average Accounts receivable Average sales per day 5.2 5.6 7.5 OK OK OK collection period days days days Accounts payable Average purchases per day 15.4 17.1 OK OK OK Average payment period 15.5 days days days Sales 2.68 Total assets turnover 2.48 Total assets 2.4 OK Watch OK Debt Debt ratio 49% 60.0% OK Watch OK Total liabilities Total assets Total liabilities Common stock equity Debt equity 0.52 0.97 1.50 OK Watch OK ratio Times interest Earnings before interest and taxes Interest earned ratio NA 20.9 4.3 OK OK OK Profitability Gross profit margin Gross profits Sales 35.2% 34.4% 30.0% OK OK OK Operating profit margin Operating profits Sales 5.6% 5.4% 6.1% Watch Watch Watch collection period 15.4 15.5 17.1 OK OK OK Accounts payable Average purchases per day X Average days days days payment period 2.68 2.48 2.4 OK Watch OK Total assets Sales Total assets turnover Debt 34% 49% 60.0% Debt ratio OK Watch OK Total liabilities Total assets Total liabilities Common stock equity 0.52 0.97 1.50 OK Debt/equity Watch OK ratio NA 209 4.3 OK OK OK Times interest Earnings before interest and taxes earned ratio Interest Profitability 35.2% 34.4% 30.0% OK OK OK Gross profit margin Gross profits Sales Operating 5.6% Operating profits Sales 5.4% 6.1% Watch Watch Watch profit margin Earnings available for common stockholders Sales 3.4% 3.25 2.15 OK Net profit margin Watch OK $1.54 $1.59 NA NA OK OK Earnings per share (EPS) Earnings available for common stockholders Number of shares of common stock outstanding Return on 9.3% Earnings available for common stockholders Total assets 8.0 3.1% OK Watch Watch total assets (ROA) Return on Earnings available for common stockholders Common stock equity 14.2% 15.7% 13.8% Good Good OK Good equity (ROE) Market Market price per share of common stock Earnings per share 20.69 17.83 15.2 OK Price/earnings (P/E) ratio Watch OK Market price per share of common stock Book value per share of common stock 2.93 2.80 2.60 OK Market/book (M/B) ratio Watch OK Dayton, Inc. Annual Income Statement (Values in Millions) Common Size 2019 2018 100.0% 100.0% $ 61.3% 38.7% 6.9% 59.5% 40.5% 6.9% 17.8% Sales Cost of Sales Gross Operating Profit Selling, General & Admin. Expense Other Taxes EBITDA Depreciation & Amortization EBIT Other Income,Net Earnings Before Interest and Taxes Interest Expense Earnings Before Taxes Income Taxes Net Income Available to Common 2019 178,909 $ 109.701 69,208 $ 12,356 33.572 23,280 $ 12.103 11,177 $ 3.147 14,324 $ 398 13,926 $ 2018 187,510 111.631 75,879 12,900 33.377 29,602 7.944 21,658 3.323 24,981 293 24,688 18.8% 13.0% 6.8% 6.2% 15.8% 4.2% 11.6% 1.8% 13.3% 1.8% 8.0% 0.2% 0.2% $ 7.8% 13.2% 0.21 tax rate 13,926 S 24.688 7.8% 13.2% Dividends per share EPS $ $ 1.50 $ 1.71 $ $ 0.91 1.15 $ 1.64 $ 0.91 2.87 Computation of 2012 Cost of Sales: Beginning Inventory Purchases Goods Available Cost of Sales Ending Inventory 7,904 109.865 117.769 109.701 8.068 a. Create a spreadsheet similar to Table 3.10 to model the following: 1. A multiple-step comparative income statement for Dayton Inc. for the periods ending December 31, 2019 and 2018. You must calculate the cost of goods sold for the year 2019. 2. A common-size income statement for Dayton Inc. covering the years 2019 and 2018. b. Create a spreadsheet similar to Table 3.2 to model the following: 1. A detailed, comparative balance sheet for Dayton Inc. for the years ended December 31, 2019 and 2018. 2. A common-size balance sheet for Dayton Inc. covering the years 2019 and 2018. c. Create a spreadsheet similar to Table 3.100 to perform the following analysis: 1. Create a table that reflects both 2019 and 2018 operating ratios for Dayton Inc., segmented into (a) b. Create a spreadsheet similar to Table 3.20 to model the following: 1. A detailed, comparative balance sheet for Dayton Inc. for the years ended December 31, 2019 and 2018. 2. A common-size balance sheet for Dayton Inc. covering the years 2019 and 2018. c. Create a spreadsheet similar to Table 3.109 to perform the following analysis: 1. Create a table that reflects both 2019 and 2018 operating ratios for Dayton Inc., segmented into (a) liquidity, (b) activity, (c) debt, (d) profitability, and (e) market. Assume that the current market price for the stock is $9C 2. Compare the 2019 ratios to the 2018 ratios. Indicate whether the results "outperformed the prior year" or underperformed relative to the prior year." Table 3.1 Bartlett Company Income Statements ($000) For the years ended December 31 2019 2018 Sales revenue $3,074 $2,567 Less: Cost of goods sold 2,088 1,711 Gross profits $ 986 $ 856 Less: Operating expenses Selling expense $ 100 $ 108 General and administrative 194 187 expenses Other operating expenses 35 35 Depreciation expense 239 223 Total operating expense $ 568 $ 553 Operating profits $ 418 $ 303 Less: Interest expense 93 91 Net profits before taxes $ 325 $ 212 General and administrative 194 expenses 35 35 Other operating expenses 239 223 Depreciation expense $ 568 $ 553 Total operating expense $ 303 Operating profits $ 418 93 91 Less: Interest expense Net profits before taxes $ 325 $ 212 94 64 Less: Taxes Net profits after taxes $ 231 $ 148 Less: Preferred stock dividends 10 10 Earnings available for common $ 221 $ 138 stockholders Earnings per share (EPS) $2.90 $1.81 Dividend per share (DPS) $1.29 $0.75 Table 3.2 Bartlett Company Balance Sheets ($000) X December 31 Assets 2019 2018 Cash $ 363 $ 288 Marketable securities 68 51 Accounts receivable 503 365 Inventories 289 300 Total current assets $1,223 $1,004 Land and buildings $2,072 $1,903 Machinery and equipment 1,866 1,693 Furniture and fixtures 358 316 Vehicles 275 314 Other (includes financial leases) 98 96 $4,669 $4,322 Total gross fixed assets (at cost) Less: Accumulated depreciation 2,295 2,056 Less: Accumulated depreciation 2,295 2,056 Net fixed assets $2,374 $2,266 Total assets $3,597 $3,270 Liabilities and Stockholders' Equity Accounts payable $ 382 $ 270 Notes payable 79 99 Accruals 159 114 Total current liabilities $ 620 $ 483 1,023 Long-term debt (includes financial leases) 967 Total liabilities $1,643 $1,450 Preferred stock: cumulative 5%, $ 200 $ 200 $100 par, 2,000 shares authorized and issued Common stock: $2.50 par, 191 191 100,000 shares authorized, chann Table 3.10 Summary of Whole Foods' Ratios (2015-2016, Including 2016 Industry Averages) X Evaluation Year Industry Cross Time- average sectional series Ratio Formula 2015 2016 2016 2016 2015- Overall 2016 Liquidity Current ratio 1.23 1.47 1.32 OK OK OK Current assets Current liabilities Current assets - Inventory Current liabilities 0.83 1.09 0.76 OK OK OK Quick (acid- test) ratio Activity Inventory Cost of goods sold Inventory 19.9 19.9 11.1 OK OK OK turnover Average Accounts receivable Average sales per day 5.2 5.6 7.5 OK OK OK collection period days days days Accounts payable Average purchases per day 15.4 17.1 OK OK OK Average payment period 15.5 days days days Sales 2.68 Total assets turnover 2.48 Total assets 2.4 OK Watch OK Debt Debt ratio 49% 60.0% OK Watch OK Total liabilities Total assets Total liabilities Common stock equity Debt equity 0.52 0.97 1.50 OK Watch OK ratio Times interest Earnings before interest and taxes Interest earned ratio NA 20.9 4.3 OK OK OK Profitability Gross profit margin Gross profits Sales 35.2% 34.4% 30.0% OK OK OK Operating profit margin Operating profits Sales 5.6% 5.4% 6.1% Watch Watch Watch collection period 15.4 15.5 17.1 OK OK OK Accounts payable Average purchases per day X Average days days days payment period 2.68 2.48 2.4 OK Watch OK Total assets Sales Total assets turnover Debt 34% 49% 60.0% Debt ratio OK Watch OK Total liabilities Total assets Total liabilities Common stock equity 0.52 0.97 1.50 OK Debt/equity Watch OK ratio NA 209 4.3 OK OK OK Times interest Earnings before interest and taxes earned ratio Interest Profitability 35.2% 34.4% 30.0% OK OK OK Gross profit margin Gross profits Sales Operating 5.6% Operating profits Sales 5.4% 6.1% Watch Watch Watch profit margin Earnings available for common stockholders Sales 3.4% 3.25 2.15 OK Net profit margin Watch OK $1.54 $1.59 NA NA OK OK Earnings per share (EPS) Earnings available for common stockholders Number of shares of common stock outstanding Return on 9.3% Earnings available for common stockholders Total assets 8.0 3.1% OK Watch Watch total assets (ROA) Return on Earnings available for common stockholders Common stock equity 14.2% 15.7% 13.8% Good Good OK Good equity (ROE) Market Market price per share of common stock Earnings per share 20.69 17.83 15.2 OK Price/earnings (P/E) ratio Watch OK Market price per share of common stock Book value per share of common stock 2.93 2.80 2.60 OK Market/book (M/B) ratio Watch OK