Compute return on sales (ROS), asset turnover (AT), return on assets (ROA), leverage (L), return on common stockholders€™ equity (ROE), gross profit (GP), operating income percentage (OI), and earnings per share (EPS), to measure the ability to earn profits for Prairies Decor, Inc., whose comparative income statements follow (use DuPont analysis for ROA and ROE and round each component ratio to three decimals; for other ratio computations, round to two decimals):

Additional data:

Did the company€™s operating performance improve or deteriorate during2012?

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Prairies Decor, Inc. Comparative Income Statements Years Ended December 31, 2012 and 2011 2012 2011 Net sales Cost of goods sold Gross profit Selling and general expenses Income from operations nterest expense Income before income tax Income tax expense Net income $250,000 $199,000 102,000 97,000 51,000 46,000 18,000 28,000 10,000 S 18,000 123,000 127,000 55,000 14,000 58,000 20,000 S 38,000 2010 $310,000 $305,000 $300,000 Common stockholders' equity$196,000 $194,000 $192,000 Preferred dividends.... 2,000 1,000 S 0 2012 2011 Total assets. Average common shares outstanding during the year 15,000 14,000 13,000