Here are comparative statement data for Duke Company and Lord Company, two competitors. All balance sheet data are as of December 31, 2019, and December 31, 2018.

Instructions
(a) Prepare a vertical analysis of the 2019 income statement data for Duke Company and Lord Company.
(b) Comment on the relative profitability of the companies by computing the 2019 return on assets and the return on common stockholders' equity for both companies.

Duke Company 2019 Lord Company 2018 2019 2018 Net sales Cost of goods sold Operating expenses Interest expense Income tax expense Current assets Plant assets (net) Current liabilities Long-term liabilities Common stock, $10 par Retained earnings $1,849,000 1,063,200 240,000 6,800 62,000 $546,000 325,975 $312,410 500,000 75,815 90,000 500,000 146,595 289,000 82,000 3,600 28,000 83,336 139,728 35,348 29,620 120,000 38,096 79,467 125,812 30,281 25,000 120,000 29,998 1 526,800 66,325 113,990 500,000 172,460