Sub Station and Planet Sub reported the following selected financial data ($ in thousands). Sub Stations business strategy is to sell the best tasting sandwich with the highest quality ingredients. Planet Subs business strategy is to sell the lowest cost sub on the planet.

	Sub Station	Planet Sub
Net sales	$ 110,149	$ 63,971
Net income	27,822	5,392
Total assets, beginning	77,083	42,199
Total assets, ending	120,171	48,333