Selected comparative statement data for Binimi Corporation and Prowel Inc., two competitors, appears below. All balance sheet data is as of December 31, 2020, and December 31, 2019.

		Bimini Corporation				Prowel Inc.
		2020		2019		2020		2019
Sales		$642,000				$1,740,000
Gross profit		268,000				814,000
Operating expenses		153,000				331,000
Deprecation expense		11,300				13,000
Interest expense		4,400				20,000
Income tax expense		51,000				125,000
Current assets		237,000		$221,000		817,000		$767,000
Property, plant, and equipment (net)		432,000		397,000		947,000		997,000
Current liabilities		175,000		96,000		471,000		486,000
Long-term liabilities		91,000		168,000		196,000		244,000
Common shares		277,000		243,000		644,000		594,000
Retained earnings		126,000		111,000		399,000		374,000

Prepare common-size analysis of the 2020 income statement data for Bimini Corporation and Prowel Inc. (If an amount reduces the account balance then enter with negative sign. Round percentage values to 1 decimal place, e.g. 15.3.)

Income Statement Year Ended December 31, 2020
		Bimini Corporation				Prowel Inc.
		Dollars		Percent		Dollars		Percent
Profit from OperationsNet IncomeIncome Tax ExpenseOperating ExpensesProfit Before Income TaxInterest ExpenseGross ProfitDepreciation ExpenseCost of Goods SoldSales		$		%		$		%
Interest ExpenseCost of Goods SoldNet IncomeSalesDepreciation ExpenseIncome Tax ExpenseOperating ExpensesGross ProfitProfit Before Income TaxProfit from Operations				%				%
Profit from OperationsDepreciation ExpenseNet IncomeOperating ExpensesSalesCost of Goods SoldProfit Before Income TaxIncome Tax ExpenseGross ProfitInterest Expense				%				%
Cost of Goods SoldNet IncomeSalesIncome Tax ExpenseProfit from OperationsDepreciation ExpenseProfit Before Income TaxGross ProfitInterest ExpenseOperating Expenses				%				%
Depreciation ExpenseProfit Before Income TaxSalesInterest ExpenseNet IncomeIncome Tax ExpenseGross ProfitCost of Goods SoldProfit from OperationsOperating Expenses				%				%
Net IncomeProfit from OperationsOperating ExpensesDepreciation ExpenseIncome Tax ExpenseInterest ExpenseCost of Goods SoldProfit Before Income TaxSalesGross Profit				%				%
Depreciation ExpenseProfit Before Income TaxSalesIncome Tax ExpenseCost of Goods SoldOperating ExpensesInterest ExpenseProfit from OperationsNet IncomeGross Profit				%				%
Cost of Goods SoldDepreciation ExpenseProfit Before Income TaxSalesNet IncomeInterest ExpenseGross ProfitProfit from OperationsIncome Tax ExpenseOperating Expenses				%				%
Net IncomeOperating ExpensesCost of Goods SoldSalesDepreciation ExpenseGross ProfitInterest ExpenseIncome Tax ExpenseProfit from OperationsProfit Before Income Tax				%				%
Depreciation ExpenseNet IncomeProfit from OperationsOperating ExpensesInterest ExpenseIncome Tax ExpenseProfit Before Income TaxCost of Goods SoldGross ProfitSales				%				%

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Calculate the return on assets, the asset turnover, and the return on equity ratios for both companies. (Round return on assets and return on equity to 1 decimal place, e.g. 15.3%. Round asset turnover to 2 decimal places, e.g. 1.53.)

		Return on assets		Asset Turnover		Return on equity
Bimini Corporation		%		times		%
Prowel Inc.		%		times		%