Prepare common-size analysis

(Common-size analysis and differences in profitability and leverage) Comparative financial statement data for Cool Brewery Ltd. and Northern Beer Ltd., two competitors, follow (amounts in thousands): Cool Brewery Ltd Northern Beer Lid 2020 2019 2020 2019 $211.430 $37,690 Net sales Cost of goods sold 91,850 16,030 Operating expenses 93,420 16,330 Interest expense 8,270 390 Income tax expense Cash Other current assets Long-term assets (net) 5,020 1,090 12,550 $10,540 4,650 $2,260 92,030 85.0109,000 7,660 198,250 189,190 26,700 30,410 70,120 56,050 3,950 3,690 102,640 125,050 7,830 8,040 46.500 45,700 19,600 17,600 83,570 57,9408,970 11,000 Current liabilities Long-term liabilities Share capital Retained earnings Rele langs 83,570 57,940 8,970 11,000 Prepare a common-size analysis for 2020 for Cool Brewery Ltd. and Northern Beer Ltd. (Round percentage answers to 1 decimal place, eg. 15.1%) Cool Brewery Northern Beer % $ de se eTextbook and Media Calculate the return on assets and the return on shareholders' equity for both companies. (Round answers to 1 decimal place, es- 15.1%) Cool Brewery Northern Beer Return on assets de Return on shareholders' equity R e Textbook and Media