Given the financial statements of Jones Corporation and Smith Corporation:

*Use net fixed assets to calculate fixed asset turnover.

^† Includes $11,200 in lease payments.

JONES CORPORATION
Current assets			Passive
Money	ps	129,600	Accounts payable	ps	120,000
accounts receivable		81,100	Bonds payable (long term)		82,100
Inventory		55.400
long term assets			stockholders' equity
Fixed assets	ps	564.000	Common actions	ps	150.000
Less: Accumulated depreciation		(154,300)	paid in capital		70.000
Net fixed assets*		409,700	Retained earnings		253,700
total assets	ps	675,800	Total liabilities and equity	ps	675,800

Credit sales)	ps	1,313,000
cost of goods sold		736,000
Gross profit		577,000
Selling and administrative expenses †		329,000
Less: Depreciation expense		55,200
operating profit		192,800
Interest expenses		9,900
earnings before taxes		182,900
Tax expenditure		95,100
Net Income	ps	87,800

CORPORACIÓN SMITH
Current assets			Passive
Money	ps	37,300	Accounts payable	ps	83,300
Negotiable values		10,100	Bonds payable (long term)		269,000
accounts receivable		70.500
Inventory		84,800
long term assets			stockholders' equity
Fixed assets	ps	552,000	Common actions	ps	75,000
Less: Accumulated depreciation		(259,400)	paid in capital		30,000
Net fixed assets*		292,600	Retained earnings		38,000
total assets	ps	495,300	Total liabilities and equity	ps	495,300

*Use net fixed assets to calculate fixed asset turnover.

CORPORACIÓN SMITH
Credit sales)	ps	1,100,000
cost of goods sold		624,000
Gross profit		476,000
Selling and administrative expenses †		305,000
Less: Depreciation expense		59,800
operating profit		111,200
Interest expenses		29,500
earnings before taxes		81,700
Tax expenditure		52,800
Net Income	ps	28,900

^† Includes $11,200 in lease payments.

Calculate the following ratios. (Use 360 days for a year. Enter only numeric values rounded to 2 decimal places. Omit the "%" sign in your answer.)

	jones corporation		Smith Corporation.
Profit margin		%		%
Return on assets (investments)		%		%
Return on equity		%		%
Accounts Receivable Turnover
Average collection period		days		days
Inventory sales volume
Fixed asset turnover
total asset turnover
Radio actual
fast reason
Debt to total assets		%		%
times interest is earned
Fixed Charge Coverage

Who would you, as a supplier's credit manager, approve of extending trade credit (short-term)?

In which would you buy shares?