E13-23A. (Learning Objective 5: Analyze profitability) For 2014 and 2013, compute return on sales (ROS), asset turnover (AT), return on assets (ROA), leverage (L), return on common stockholders' equity (ROE), gross profit percentage (GP), operating income percentage (Ol), and earnings per share (EPS) to measure the ability to earn profits for Hearth & Home Decor, Inc., whose comparative income statements follow. Use DuPont Analysis for ROA and ROE, and round each component ratio to three decimals, for other ratio computations, round to two decimals Hearth and Hame Decor, Inc Compararive Income Statoments Years Ended December 31, 2014 and 2013 2014 263,000 2013 3 Net sales 4 Cost of goods sold 5 Gross prodi 6 Seling and general 99,000 8,000 ncome from 8 Interest expense 9 Income belore ircome 63,000 36,000 ecome tax 11 Net Additional data 2014 2013 390,000 $365,000 $350,000 Common stockholders' equiry.$196,000 $194,000 $192,000 2,000 1,000S Average common shares outstanding the year 15,000 14,000 13,000