In its annual report, ABC Athletic Supply, Inc. includes the following five-year financial summary:

Requirements
Analyze the company's financial summary for the fiscal years 2014-2018 to decide whether to invest in the common stock of ABC. Include the following sections in your analysis.
1. Trend analysis for net sales revenue and net income (use 2014 as the base year).
2. Profitability analysis.
3. Evaluation of the ability to sell merchandise inventory.
4. Evaluation of the ability to pay debts.
5. Evaluation of dividends.
6. Should you invest in the common stock of ABC Athletic Supply, Inc.? Fully explain your final decision

ABC ATHLETIC SUPPLY, INC. Five-Year Financial Summary (Partial; adapted) (Dollar amounts in thousands except per share data) 2016 2013 2018 2017 2015 2014 $ 250,000 $ 216,000 $ 161,000 $ 134,000 Net Sales Revenue $ 191,000 Net Sales Revenue Increase 16% 13% 19% 20% 17% Domestic Comparative Store Sales Increase 5% 6% 4% 7% 9% 1,840 Other Income-Net 1,760 1,690 1,330 2,110 Cost of Goods Sold 189,250 164,592 148,216 126,385 106,396 Selling and Administrative Expenses 31,620 41,210 36,330 27,440 22,540 Interest: (1,080) (1,380) (1,400) (1,020) (830) Interest Expense Interest Income 125 165 155 235 190 Income Tax Expense 4,470 3,900 3,700 3,320 2,700 4,760 Net Income 16,225 11,803 7,979 3,054 Per Share of Common Stock: 1.20 Net Income 1.60 1.30 1.00 0.78 Dividends 0.30 0.40 0.38 0.34 0.26 Financial Position $ 21,500 $ 30,700 $ 27,200 $ 26,700 $ 24,400 Current Assets, Excluding Merchandise Inventory $ 16,700 Merchandise Inventory 24,500 22,600 21,700 19,000 17,500 Property, Plant, and Equipment, Net 51,400 35,100 45,200 40,000 25,600 Total Assets 106,600 95,000 88,400 78,500 64,600 Current Liabilities 28,300 32,300 28,000 25,000 16,500 Long-term Debt Stockholders' Equity 17,600 19,100 21,500 23,000 12,000 36,100 51,300 45,500 42,500 34,400 Financial Ratios Acid-Test Ratio 1.0 1.0 0.9 1.0 1.3 Rate of Return on Total Assets 17.2% 14.4% 11.2% 8.1% 7.1% Rate of Return on Common Stockholders' Equity 33.5% 20.8% 26.8% 13.5% 13.0%