The following summarized data (amounts in millions) are taken from the September 27, 2014, and September 28, 2013, comparative financial statements of Apple Inc., a manufacturer of mobile communication and media devices, personal computers, portable digital music players, and seller of a variety of related software, services, accessories, networking solutions, and third-party digital content and applications:

(Amounts Expressed in Millions)
For the Fiscal Years Ended September 27 and September 28, respectively:	2014		2013
Net sales	$	108,400	$	65,370
Costs of sales		64,580		39,690
Operating income		33,950		18,530
Net income	$	26,050	$	14,160
At Year End: Assets
Current assets:
Cash and cash equivalents	$	9,580	$	10,630
Short-term marketable securities		16,280		14,510
Accounts receivable, less allowances of $84 and $99, respectively		5,520		5,670
Inventories		930		1,200
Deferred tax assets		2,170		1,780
Vendor nontrade receivables		6,500		4,560
Other current assets		4,680		3,590
Total current assets		45,660		41,940
Long-term marketable securities		85,770		25,540
Property, plant, and equipment, net		7,930		22,670
Goodwill		1,060		890
Acquired intangible assets, net		3,690		490
Other assets		3,710		2,410
Total assets	$	147,820	$	93,940
Liabilities and Shareholders Equity
Current liabilities:
Accounts payable	$	14,780	$	12,160
Accrued expenses		9,400		5,870
Deferred revenue		4,250		3,130
Commercial paper		6,548		0
Total current liabilities		34,978		21,160
Deferred revenuenoncurrent		1,840		1,290
Long-term debt		23,452		17,760
Other noncurrent liabilities		10,260		5,680
Total liabilities		70,530		45,890
Shareholders Equity:
Common stock and additional paid-in capital, $0.00001 par value, 1,900,000 shares authorized; 929,430 and 916,130 shares issued and outstanding, respectively		13,490		10,810
Retained earnings		63,200		37,320
Accumulated other comprehensive income (loss)		600		(-80	)
Total shareholders equity		77,290		48,050
Total liabilities and shareholders equity	$	147,820	$	93,940

At September 29, 2012, total assets were $47,820 and total shareholders equity was $31,800.

a. Calculate Apple Inc.s working capital, current ratio, and acid-test ratio at September 27, 2014, and September 28, 2013. (Round your ratio answers to 1 decimal place. Enter "Working capital" in million of dollars.)

b. Calculate Apples ROE for the years ended September 27, 2014, and September 28, 2013. (Round your answers to 1 decimal place.)

2014 2015

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c. Calculate Apples ROI, showing margin and turnover, for the years ended September 27, 2014, and September 28, 2013. (Round "Turnover" answers to 2 decimal places. Round your percentage answers to 1 decimal place.)

2014 2015

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