100% Balance Sheets-Current Year Income Statement for the Dec. 31 Jan. 1 aurrent year 31,600 26,900 Sales $936,000 Accounts receivable 252,000 216,000 Cost of goods sold (515,000) 173,000 178000 Gross profit on sales $421,000 Inventory Equipment (net) 129000 152.000 operating expenses 1332.000u $585,600 $572.900 Operating income 89,000 Interest expense and Accounts payable $135,000 $147,000 income taxes Dividends payable 18,000 14,000 Net income 50000 Capital stock, $9 par 90,000 90.000 Retained earnings 342,600 321900 S585600 S572900 following a (6%) Average accounts receivable turnover times b (6%) Book value per share at the end of the current year c (6%) Earnings per share of capital stock d (6%) Return on assets e (9%) Return on common stockholders equity is computed by by dividing