Brudvik Company has total liabilities of $ 350,000 and total owners’ equity of $ 500,000. The company had net income of $ 66,000 after deducting interest expense of $ 8,000. This is a proprietorship and, as such, does not pay income tax on its net income. Compute the return on assets and the return on owners’ equity. What is the debt- to- equity ratio? What is the times interest earned ratio?