Answer:
2012   -   2013
a. Return on equity    26,2%   -  25,0%
b. Return on assets    14,0%  -   14,3%
c. Return on sales        18,1%  -   18,5%
d. Total assets to shareholders' equity    1,88    -    1,75  
e. Asset turnover   0,77     -      0,77  
Explanation:
                           2012	2013
TOTAL ASSETS   $191.225   $212.440  
TOTAL EQUITY   $101.975   $121.165  
Income Statement         2012	2013
Sales                            $147.860  163.585  
Net Income after Taxes      $26.765  30.340