The following are selected financial data in thousands of dollars for the Hunter Corporation.

Current Assets

$ 500 2006

$ 400 2005

Fixed Assets, net

$ 700 2006

$ 600 2005

Total Assets

$ 1,200 2006

$ 1,000 2005

Current Liabilities

$ 300 2006

$ 200 2005

LongTerm Debt

$ 200 2006

$ 200 2005

Common Equity

$ 700 2006

$ 600 2005

Total Liabilities and Equity

$ 1,200 2006

$ 1,000 2005

Net Sales

$ 1,500 2006

$ 1,200 2005

Total Expenses

$ (1,390) 2006

$ (1,100) 2005

Net Income

$ 110 2006

$ 100 2005

b.Diagram the expanded DuPont system for Hunter for 2006. Insert the appropriate dollar amounts wherever possible.

c.Use the Du Pont system to calculate the return on assets for the two years, and determine why they changed.