The table below contains information about two major competitors in the shoe industry, POOMA & ADI-DUH. Time left POOMA ADI-DUH 2021 2020 2021 2020 Net sales $158,000 $70,500 Cost of goods sold $87,100 $16,000 Operating expenses $23,000 $12,300 Interest expense $1,800 $1,020 Income tax expense $7,800 $2,300 Cash $25,000 $21,000 $12,500 $10,500 Other current assets $132.000 $107,000 $13,000 $8,000 Long-term assets (net) $214,000 $150,600 $27,000 $32,600 Current liabilities $12.500 $56,000 $1,500 $4,000 Long-term liabilities $124,000 $113,000 $5,300 $12,400 Share capital $23,000 $12,500 $10,500 $9,800 Retained earnings $81,000 $65,300 $13,200 $10,200 REQUIRED: Part A) Complete a common-size analysis for the 2021 statement of income for both POOMA & ADI-DUH. Include a gross profit and net income figures in your analysis (8 marks). (HINT: you must first complete a multi-step income statement including revenues & expenditure items, a gross profit and net income figure in your answer) Part B) Calculate the return on assets (ROA) and the return on shareholder's equity (ROE) for both POOMA & ADI-DUH for year 2021. Show your work, including the formula and the numbers you use in your calculations. Round your answer to two decimal points. (6 marks) Part C) Comment on the performance of these two companies using the ratios you calculated above. Which company is performing better financially and why do you think that? Make sure your answer has a valid explanation based on your previous calculations. (4 marks)