A company's stock is selling for $48.30 per share at year-end. This current year it paid shareholders a $2.90 per share cash dividend, reported earnings per share of $11.00, and had 750,000 common shares outstanding at year-end. Calculate the company's dividend yield.

Rob McKeen is a partner in Snorkel Promotions. His beginning partnership capital balance for the current year is $55,000, and his ending partnership capital balance for the current year is $62,000. His share of this year's partnership income was $8,690. What is his partner return on equity?

Describe employer responsibilities for reporting payroll taxes. (To the extent possible, reference the form to be filed for each tax.)