For 2021 and 2020, calculate return on sales, asset turnover, return on assets (ROA), leverage, return on common stockholders’ equity (ROE), gross profit percentage, operating income percentage, and earnings per share to measure the ability to earn profits for Rolling Hills Decor, Inc., whose comparative income statements follow. Perform a DuPont Analysis for ROA and ROE, and round each component ratio to three decimal places; for other ratio computations, round to two decimal places. 

Additional data: 

Did the company’s operating performance improve or deteriorate during 2021?

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1 2 A1 Rolling Hills Decor, Inc. Comparative Income Statements Years Ended December 31, 2021 and 2020 3 Net sales 4 Cost of goods sold 5 Gross profit 6 7 Income from operations Interest expense 8 Income before income tax Selling and general expenses 9 10 Income tax expense 11 Net income 12 B 2021 $ 190,000 2020 $ 240,000 134,000 102,000 88,000 106,000 44,000 49,000 44,000 57,000 7,000 50,000 16,000 $ 34,000 9,000 35,000 12,000 $ 23,000