The following information is available for Cello Company:

2005

2004

2003

Sales

$15,000

$8,000

$4,000

Net income

5,250

2,800

1,200

Average assets

30,000

20,000

10,000

Calculate the return on assets, profit margin, and asset turnover for each year and discuss the reasons for the change in return on assets over the three years.

Winger, Inc. is in the business of renting medical equipment for home health care. New government standards for lifts for disabled patients have rendered some equipment obsolete.