Presented below is information related to Al-Arab Company. Its capital structure consists of 80,000 ordinary shares. At December 31, 2020 an analysis of the accounts and discussions with company officials revealed the following information: Sales Revenues 2,100,000 Purchases 1,284,000 Purchase discounts 36,000 Cash 120,000 Loss on discontinued operations (net of tax) Selling expenses Share capital 56,000 256,000 400,000 Accounts receivable 180,000 Land 740,000 Accumulated depreciation Dividend revenue 360,000 16,000 Inventory, January 1, 2020 Inventory, December 31, 2020 Unearned service revenue 304,000 250,000 8,800 Accrued interest payable Dividends declared 2,000 58,000 Patents 200,000 Retained earnings, January 1, 2020 Interest expense General and administrative expenses 580,000 34,000 300,000 Accounts payable 120,000 Allowance for doubtful accounts 10,000 Notes payable (maturity 7/1/25) Machinery and equipment Materials and supplies 400,000 900,000 80,000

Tiger Ltd. has an authorized capital of 700,000 $1 ordinary shares, of which 300,000 have been issued as fully paid. The following information was extracted from the accounts for the year ended September 30, 2019: Details/Accts.  $ DR  $ CR Motor Vehicle at cost        1,750,000   Acc. Depreciation Motor Vehicle              450,000 Freehold premises at cost            400,000   Carriage inwards              35,500   Sales          4,500,000 Stock, October 1, 2018              95,000   Administration (Wages and Salaries)            170,000   Distribution (Wages and Salaries)            250,000   Motor vehicle running costs            350,000   Purchases            935,000   Returns inward              32,000   Returns outward                51,000 Directors’ remuneration            865,000   Auditors’ fees            120,000   General administrative expenses…

GM has the following balances at Dec31,2021:   Operating Assets $ 1,200,000 Financial Assets 800,000 Operating Liabilities 200,000 Financial liabilities    1,400,000 Operating Income 200,000 Tax Rate % 40 Net Income 110,000 Preferred Stock dividends 10,000                   Required:   Calculate the following (use 2021 ending balances only):   Return on Net Operating Assets – RNOA Return on Common Equity – ROCE   Justify and analyze your findings in required (1)

C. Reither Co. reports the following information for 2025: sales revenue $700,000 cost of goodssold $500,000, operating expenses $80,000, and an unreliazed holding loss on available-for-sale debt securities of 2025 of $60,000. It declared and paid a cash dividend of $10,000 in 2025. C. Reither Co. has Janaury 1, 2025, balances in common stock $350,000; accumulated other comprehensive income $80,000; and retained earnings $90,000. It issued no stock during 2025. Prepare a statement of stockholders' equity. (Ignore income taxes).