Module 2 Textbook Problem 20 Learning Objective: 2-18 Show how expense recognition choices and industry characteristics affect financial performance measures Heatwave Gaming develops, markets, and publishes electronic games. ZipTrain is one of the largest railway networks in the nation, with over 27,000 miles of railroads. The following data were taken from each of the companies' December 31, 2017, annual reports. Revealing which data relate to which company was intentionally omitted. The dollar amounts are in millions. Company 1 $ 8,490 Company 2 $1,904,400 Sales Depreciation costs Net earnings Current assets Total assets 870 57,140 363 95,207 2,998 1,282,746 Property, plant, and equipment 20,080 339,102 25,336 2,535,680 Required a. Calculate depreciation costs as a percentage of sales for each company. (Round your percentage answers to 2 decimal places (i.e., 0.0123 is entered as 1.23%).) b. Calculate property, plant, and equipment as a percentage of total assets for each company. (Round your percentage answers to 2 decimal places (i.e., 0.0123 is entered as 1.23%).) c. Based on the information now available to you, which company is Ziptrain? d. Which company appears to be using its assets most efficiently