(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): Northern Beer Ltd. Cool Brewery Ltd. 2020 2019 2020 2019 Net sales $218,180 $42,640 Cost of goods sold 90,480 16,140 Operating expenses 87,020 18,030 Interest expense 8,390 340 Income tax expense 4,500 1,140 Cash 11,560 $9,860 4,660 $2,290 Other current assets 86,020 85,590 7,5206,860 Long-term assets (net) 229,170 227,210 26,890 33,620 Current liabilities 66,460 58,870 4,010 4,180 Long-term liabilities 107,800 115,250 53,500 43,700 8,200 19,400 7,070 15,400 Share capital Retained earnings 98,990 104,840 7,460 16,120 Calculate the return on assets and the return on shareholders' equity for both companies. (Round answers to 1 decimal place, e.g. 15.1%.) Cool Brewery Northern Beer Return on assets Return on shareholders'equity