Problem: Module 2 Textbook Problem 20 Learning Objective: 218 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 railtoads. The following data were taken from each of the companies' December 31,2017 , annual reports Revealing which doth relate to which tompany was intentionally omitted The dollar amounts are in milions. Required a. Calculate depreciation costs as a percentage of sales for each company (Round your percentage answers to 2 decimat 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 (0.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 etficiently