(Common-size analysis and differences in profitability and leverage) Comparative financial statement data for Cool Brewery Ltd. and Northern Beer Ltd., two competitors, follow (amounts in thousands): Cool Brewery Ltd. 2020 2019 Northern Beer Ltd. 2020 2019 Net sales $219,110 $41,380 Cost of goods sold 98,340 15,530 Operating expenses 83,890 18,700 Interest expense 7.990 380 Income tax expense 4,840 1,130 Cash 4,640 8,200 $2,640 7,980 Other current assets Long-term assets (net) Current liabilities 12,800 $10,320 86,880 81,480 196,790 218,710 75,520 55,070 94,610 120,740 55,800 48,900 70,540 85,800 Long-term liabilities 26,290 3,510 7,700 18,300 9,620 29,880 4.340 7430 16,600 12,130 Share capital Retained earnings Prepare a common-size analysis for 2020 for Cool Brewery Ltd. and Northern Beer Ltd. (Round percentage answers to 1 decimal places. 15.1%) Cool Brewery Northern Beer Calculate the return on assets and the return on shareholders' equity for both companies. (Round answers to 1 decimal place, es 15.1K) Cool Brewery Northern Beer Return on assets Return on shareholders' equity eTextbook and Media Question Part Score Calculate the debt to equity ratio for both companies at the end of 2020. (Round answers to 2 decimal places, es 0.84) Cool Brewery Northern Beer Debt to equity ratio Calculate the net debt as a percentage of total capitalization for both companies. (Round answers to 1 decimal place, s. 15.1%). Cool Brewery Northern Beer Net debt as a percentage of total capitalization