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	$	108,300	$	65,270
Costs of sales		64,480		39,590
Operating income		33,850		18,430
Net income	$	25,950	$	14,060
At Year End: Assets
Current assets:
Cash and cash equivalents	$	10,230	$	11,070
Short-term marketable securities		16,180		14,410
Accounts receivable, less allowances of $84 and $99, respectively		5,420		5,570
Inventories		830		1,100
Deferred tax assets		2,070		1,680
Vendor nontrade receivables		6,400		4,460
Other current assets		4,580		3,490
Total current assets		45,710		41,780
Long-term marketable securities		85,670		25,440
Property, plant, and equipment, net		7,830		22,070
Goodwill		960		790
Acquired intangible assets, net		3,590		390
Other assets		3,610		2,310
Total assets	$	147,370	$	92,780
Liabilities and Shareholders’ Equity
Current liabilities:
Accounts payable	$	14,680	$	12,060
Accrued expenses		9,300		5,770
Deferred revenue		4,150		3,030
Commercial paper		6,398		0
Total current liabilities		34,528		20,860
Deferred revenue—noncurrent		1,740		1,190
Long-term debt		23,602		17,260
Other noncurrent liabilities		10,160		5,580
Total liabilities		70,030		44,890
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		13,390		10,710
Retained earnings		63,450		37,220
Accumulated other comprehensive income (loss)		5600		(-40)
Total shareholders’ equity		77,340		47,890
Total liabilities and shareholders’ equity	$	147,370	$	92,780

  

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 Apple’s 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 Apple’s 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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