The financial statements for Nike, Inc., are available at the Appendix C link above. The following additional information (in millions) is available:

Accounts receivable at May 31, 2011: $3,138 Inventories at May 31, 2011: 2,715 Total assets at May 31, 2011: 14,998 Stockholders' equity at May 31, 2011: 9,843

Determine the following measures for the fiscal years ended May 31, 2013 (fiscal 2012), and May 31, 2012 (fiscal 2011). Do not round interim calculations. Round the working capital amount in part (a) to the nearest dollar. Round all other final answers to one decimal place. When required, use the rounded final answers in subsequent computations.

Please calculate for fiscal year 2012 and 2011

j.	Rate earned on total assets, assuming interest expense is $23 million for the year ending May 31, 2013, and $31 million for the year ending May 31, 2012

g.	Number of days' sales in inventory

In millions, exce per share data Income from continuing operations: Revenues Cost of sales Gross profit Demand creation expense Operating overhead expense Total selling and administrative expense Interest (income) expense, net (Notes 6, 7 and 8) Other (income) expense, net (Note 17) Income before income taxes Income tax expense (Note 9) NET INCOME FROM CONTINUING OPERATIONS NET INCOME (LOSS) FROMDISCONTINUEDOPERATIONS NET INCOME Earnings per share from continuing operations: Basic earnings per common share (Notes 1 and 12) Diluted earnings per common share (Notes 1 and 120 Earnings per share from discontinued operations: Basic earnings per common share (Notes 1 and 120 Diluted earnings per common share (Notes 1 and 120 Dividends declared per common share Year Ended May 31, 2013 2012 2011 25.313 23,331 20.117 13,183 10,915 14,279 9,202 11,034 10,148 2,344 2,607 2,745 4.458 4.017 5,035 6.361 7,780 7,065 (25) (15 2,862 3.272 3,025 690 808 756 2,172 2,464 2,269 39 (46 2,485 2,223 2,133 s 2.47 s 2.28 2.75 2.42 2.69 2.24 (0.04) 0.02 (0.05) (0.04) 0.81 0.70 0.60