Ratio of net sales to assets
The following financial statement data for years ending December 31 for Latchkey
Company are shown below.
| 2014 | 2013 | |
| Net sales | $1,734,000 | $1,645,000 |
| Total assets: | ||
| Beginning of year | 480,000 | 460,000 |
| End of year | 540,000 | 480,000 |
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