Financial Statement Analysis (20 marts) Contine/ The table below contains information about two major competitors in the shoe industry. ADI-DUH Co. & POOMA Ltd. Part A) Complete a common-size analysis for the 2020 statement of income for POOMA Ltd. Include a gross profit and net income fig POOMA Ltd. 2020 2019 Net Sales $80,200 Cost of Goods Sold $25,800 Operating Expenses $17,000 Interest Expense $150 Income Tax Expense $2,200 Cash $2,500 $2,000 Other Current Assets $18,200 $5,000 Long-term Assets (net) $29.000 $35,000 Current Liabilities $2,900 $5,000 Long-term Liabilities $12,000 $5,400 Share Capital $18.000 $13,800 Retained Earnings $10.100 $11,500 * Part B) Calculate the return on assets (ROA) and the return on shareholder's equity (ROE) for POOMA Ltd. for year 2020. Show your wort calculations. Round your answer to two decimal points