$[$The following information applies to the questions displayed below.$]$

Simon Company's year$-$end balance sheets follow.

The company's income statements for the Current Year and $1$ Year Ago, follow.

For both the Current Year and $1$ Year Ago, compute the following ratios:

$3-$a$)$ Compute return on total assets for the current year and one year ago.

$3-$b$)$ Based on return on total assets, did Simon's operating efficlency improve or worsen in the Current Year versus $1$ Year Ago?

Complete this question by entering your answers in the tabs below.

Required $3$A

Compute return on total assets for the current year and one year ago.

Return On Total Assets. Fill out entire table. Numerator answer choices $($accounts receivable net, cost of goods sold, current assets, current liabilities, income before interest expenses and income tax expense, interest expense, net income, net sales$).$ Denominator choices $($accounts receivable net, cost of goods sold, current assets, current liabilities, income before interest and income tax, interest expense, net income, net sales$)$ ALSO FIND Based on times interest earned, is the company more or less risky for creditors in the Current Year versus $1$ Year Ago?