Selected account information (in $ millions) from Target Corporation's 2015 annual report follows. While the company has authorized the issuance of 5 million shares of preferred stock, none have been issued.

____________________________________________2015______________2014

Income from continuing operations.....................$ 3,321...................$ 2,449

Total assets................................................$40,262..................$41,172

Total common shareholders' equity...................$12,957..................$13,997

Required

a. Calculate Target Corporation's return on assets for 2015.

b. Calculate Target Corporation's return on common stockholders' equity for 2015.

c. Is Target Corporation's financial leverage positive or negative? How do you know?