Using the provided balance sheet and income statement data for Google and Microsoft for the fiscal year 2020, answer the following questions:

($ millions)	Google	Microsoft
Net sales	$182,527	$143,015
Cost of sales	$79,168	$48,267
Gross profit	$103,359	$94,748
Operating expenses	$57,264	$47,546
Operating income	$46,095	$47,202
Interest and other (income) expense	$1,200	$1,000
Earnings before provision for income taxes	$44,895	$46,202
Provision for income taxes	$12,985	$11,120
Net earnings	$31,910	$35,082

Required: a. Compute the gross profit margin, operating profit margin, and net profit margin for each company. b. Calculate the return on equity (ROE) and return on assets (ROA) for each company. Assume Google's equity is $115,000 million and total assets are $205,000 million, while Microsoft's equity is $120,000 million and total assets are $195,000 million. c. Determine the debt-to-equity ratio for each company. d. Compare the profitability of both companies and discuss which one appears more efficient. e. Perform a trend analysis for net earnings by comparing 2019 and 2018 data, which are $29,450 million and $25,300 million for Google and $33,800 million and $30,500 million for Microsoft, respectively.