2022 2021 Sales $ 5,250.0 $5.126.0 Cost of goods sold 3,639.0 3.525.0 Net income 149.0 147.4 Dividends paid on common shares 32.2 32.1 Dividends paid on preferred shares 15.7 15.6 Accounts receivable 101.0 99.7 Inventory 1,347.0 1,311.0 Total assets 3,172.0 3.161.0 Total common shareholders' equity 1,169.0 1.118.0 Calculate the following ratios for 2022: (Round answers to 1 decimal place, eg. 5.2% or 5.2.) (a) Profit margin % (b) Asset turnover times (c) Return on assets (d) Return on common shareholders' equity 96 (e) Gross profit margin 98