1) Rate earned on total assets

2)Rate earned on common stockholders' equity

\begin{tabular}{|l|r|r|r|} \hline Long-term investments & $ & 250,000 & 225,000 \\ \hline Property, plant, and equipment (net) & $ & 2,093,000 & 1,948,000 \\ \hline Total assets & $ & 3,843,000 & $3,173,000 \\ \hline Liabilties & & & \\ \hline Current liabilities & $ & 750,000 & $650,000 \\ \hline Long-term liabilities: & & & \\ \hline Mortgage note payable, 10%, due 2009 & $ & 410,000 & \\ \hline Bonds payable, 8%, due 2012 & $ & 800,000 & $800,000 \\ \hline Total long-term liabilities & $ & 1,210,000 & $800,000 \\ \hline Total liabilities & $ & 1,960,000 & $1,450,000 \\ \hline Stockholders' Equity & & & \\ \hline Preferred 8% stock, $100 par & $ & 500,000 & $500,000 \\ \hline Common stock, $10 par & $ & 500,000 & 500,000 \\ \hline Retained earnings & $ & 883,000 & 723,000 \\ \hline Total stockholders' equity & $ & 1,883,000 & $1,723,000 \\ \hline Total liabilities and stockholders' equity & $ & 3,843,000 & $3,173,000 \\ \hline Shares of Common Stock & $ & 50,000 & 50000 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline Long-term investments & $ & 250,000 & 225,000 \\ \hline Property, plant, and equipment (net) & $ & 2,093,000 & 1,948,000 \\ \hline Total assets & $ & 3,843,000 & $3,173,000 \\ \hline Liabilties & & & \\ \hline Current liabilities & $ & 750,000 & $650,000 \\ \hline Long-term liabilities: & & & \\ \hline Mortgage note payable, 10%, due 2009 & $ & 410,000 & \\ \hline Bonds payable, 8%, due 2012 & $ & 800,000 & $800,000 \\ \hline Total long-term liabilities & $ & 1,210,000 & $800,000 \\ \hline Total liabilities & $ & 1,960,000 & $1,450,000 \\ \hline Stockholders' Equity & & & \\ \hline Preferred 8% stock, $100 par & $ & 500,000 & $500,000 \\ \hline Common stock, $10 par & $ & 500,000 & 500,000 \\ \hline Retained earnings & $ & 883,000 & 723,000 \\ \hline Total stockholders' equity & $ & 1,883,000 & $1,723,000 \\ \hline Total liabilities and stockholders' equity & $ & 3,843,000 & $3,173,000 \\ \hline Shares of Common Stock & $ & 50,000 & 50000 \\ \hline \end{tabular}