(Common-size analysis and differences in profitability) Comparative financial statement data for First Ltd. and Supreme Ltd., two competitors, follow: First Ltd. Supreme Ltd. 2020 2019 2020 2019 Net sales $361,600 $1,907,500 Cost of goods sold 224,192 991,900 Operating expenses 62,860 449,310 Interest expense 3,340 34,880 Income tax expense 18,330 76,670 Current assets 157,760 $134,280 1,001,100 $820,560 Capital assets (net) 400,300 381,640 1,562,600 1,363,250 Current liabilities 56,090 40,610 214,880 248,090 Long-term liabilities 69,480 101,770 600,840 584,290 Long-term liabilities 69,480 101,770 600,840 584,290 Share capital 359,000 246,000 1,149,000 1,114,000 Retained earnings 73,490 127,540 598,980 237,430 Supreme Prepare a common-size analysis of the 2020 statement of income data for First Ltd. and Supreme Ltd. (Round percentage answers to 1 decimal place, e.g. 15.1%.) +A $ > First % $ do % do % % do % do $ CA % $ 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 First do % Supreme % do do % do %