Here are comparative statement data for Duke Company and Lord Company, two competitors. All balance sheet data are as of December 31, 2017, and December 31, 2016.

Instructions
(a) Prepare a vertical analysis of the 2017 income statement data for Duke Company and Lord Company.
(b) Comment on the relative profitability of the companies by computing the 2017 return on assets and the return on common stockholders' equity for both companies.

Lord Company 2016 2016 $546,000 Cost of goods sold Interest expense Income tax expense 325,975 $312,410 9 Plant assets (net) 125,812 30,281 75,815 Common stock, $10 par Retained earnings 500,000 500,000 120,000 120,000 146,595