The following information applies to the questions displayed below.] Simon Company's year-end balance sheets follow. 2014 At December 31 Assets Cash Accounts receivable, net 2015 2013 $ 31,200 $ 35,500 $37,600 50,500 89,200 61,000 111,000 82,600 10,250 9,400 5,300 53,000 Merchandise inventory Prepaid expenses Plant assets, net 278,000 252,500 231,000 377,400 Total assets $519,650 $ 441,000 $ Liabilities and Equity Accounts payable Long-term notes payable secured by 50,600 $129,200 $ 75,750 $ 80,800 160,000 86,000 mortgages on plant assets 96,000 98,250 Common stock, $10 par value 160,000 160,000 134,450 107,000 Retained earnings 377,400 Total liabilities and equity $519,650 $ 441,000 $ The company's income statements for the years ended December 31, 2015 and 2014, follow. For Year Ended 2015 2014 December 3 530,000 Sales $735,000 Cost of goods $433,650 sold Other operating 213,150 expenses Interest expense 12,100 Income taxes $339,200 127,200 13,200 8,775 9,350 488,375 Total costs and expenses 668,250 Net income $66,750 41,625 Earnings per share $4.17 $ 2.60 Evaluate the company's efficiency and profitability by computing the following for 2015 and 2014