Accounting question that I am having problems with is attached.

Cepeda Company manufactures backpacks. During 2014, Cepeda issued bonds at 10% interest and used the cash proceeds to purchase treasury stock. The following financial information is available for Cepeda Company for the years 2014 and 2013. 2014 Sales revenue Net income Interest expense Tax expense Dividends paid on common stock Dividends paid on preferred stock Total assets (year-end) Average total assets Total liabilities (year-end) Avg. total common stockholders' equity 2013 $26,685,000 6,641,600 739,500 1,986,550 1,316,310 443,700 42,992,500 23,201,813 8,874,000 13,902,600 $26,685,000 7,412,500 207,060 2,223,750 1,517,454 443,700 50,034,375 26,271,477 4,437,000 20,853,900 (a) Use the information above to calculate the following ratios for both years: (Round answers to 1 decimal place, e.g. 12.5% or 12.5.) 2014 2013 (i) Return on assets % % (ii) Return on common stockholders' equity % % (iii) Payout ratio % % % % (iv) Debt to assets ratio (v) Times interest earned times times