Part 1. Profit driver analysis The partial information from 2021 financial statements of two companies A and B are as follows: Company A Item Net sales revenue $150,000 Company B $200,000 Net profit margin 3% 6% Total average assets $40,000 $80,000 Total average stockholders' equity $22,000 $38,000 Cash flows from operating activities $3,800 $8,600 Required: (1) For each company, calculate Net income, ROA, ROE, and Quality of income, and fill the following table. Net income ROA (%) ROE (%) Ratio Company A Company B Asset turnover ratio (ATO) Quality of Income (2) Assume that both companies A and B are in the same industry. Find the profit driver (low- cost vs high-margin(profit)) of each company. (3) Assume that both companies A and B are in the same industry. Which company appears to be the better investment? Explain your answer referring to the information given and your answers in (1).