Assets Current assets Cash Debt investments Accounts receivable Inventory Total current assets Plant assets (net) Total assets Liabilities and Stockholders' Equity Current liabilities Accounts payable Income taxes payable Total current liabilities JETSON COMPANY Balance Sheets December 31 Bonds payable Total liabilities Stockholders' equity Common stock ($10 par) Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 2014 Instructions Compute the following ratios for 2014. (a) Earnings per share. (b) Return on common stockholders' equity. $ 23,100 44,800 106,200 116,400 290,500 485,300 $775,800 $138,200 25,300 163,500 132,000 295,500 150,000 330,300 480,300 $775,800 2013 $ 21,600 33,000 83,800 74,000 212,400 439,600 $652,000 $132,000 24,000 156,000 120,000 276,000 130,000 246,000 376,000 $652,000 All sales were on account. Net cash provided by operating activities was $108,000. Capital expenditures were $47,000, and cash dividends were $30,900.

8,000 . Capital expenditures were $47,000, and cash diviends were $30,900. Instructions Compute the following ratios for 2014 . (a) Earnings per share. (b) Return on common stockholders' equity