Suppose selected comparative statement data for the giant bookseller Barnes & Noble are presented here. All balance sheet data are as of the end of the fiscal year (in millions).

		2017		2016
Net sales		$ 5,150		$ 5,100
Cost of goods sold		3,000		3,701
Net income		75		191
Accounts receivable		65		102
Inventory		1,250		1,350
Total assets		2,950		3,250
Total common stockholders equity		920		1,070

Compute the following ratios for 2017.

(a)Profit margin %

(b)Asset turnover times

(c)Return on assets %

(d)Return on common stockholders equity %

(e)Gross profit rate %