(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. Northern Beer Ltd. 2020 2019 2020 2019 Net sales $206,770 $40,680 Cost of goods sold 101.770 16.110 Operating expenses 88,560 17,430 Interest expense 7,450 410 Income tax expense 4,700 1.140 Cash 11,170 $10,550 4,300 $2,320 Other current assets 93,460 83,880 8,400 6.800 Long-term assets (net) 213,950 209.600 31,160 32,550 Current liabilities 70,580 57.810 4,210 3,990 Long-term liabilities 98,310. 111,790 8,550 7,690 Share capital 51,200 46,500 18,600 15.200 Retained earnings 98,490 87,930 12,500 14,790 Prepare a common-size analysis for 2020 for Cool Brewery Ltd. and Northern Beer Ltd. (Round percentage answers to 1 decimal place, e.g. 15.1%) Cool Brewery Net sales $ Northern Beer % $ % % % % % Calculate the return on assets and the return on shareholders' equity for both companies. (Round answers to 1 decimal place, e.g. 15.1%) Return on assets. Return on shareholders' equity eTextbook and Media Cool Brewery Northern Beer % % % Calculate the debt to equity ratio for both companies at the end of 2020. (Round answers to 2 decimal places, eg. 0.84) Cool Brewery. Northern Beer Debt to equity ratio