Ayayai Company manufactures backpacks. During 2022, Ayayai issued bonds at 10% interest and used the cash proceeds to purchase treasury stock. The following financial information is available for Ayayai Company for the years 2022 and 2021. 2022 2021 Sales revenue $19,350,000 $19.350,000 Nt income 4,816.000 5,375,000 Interest expense 625,000 175,000 1,440,500 1,612,500 xpense 1,282,500 1.112,500 Dividends paid on common stock 375,000 375,000 Dividends paid on preferred stock 36.281,250 31.175,000 Total assets (year-end) 22.203.750 33,728.125 Average total assets 3,750.000 7.500,000 Total liabilities (year-end) 17.625.000 11.750,000 Avg. total common stockholders' equity Use the information above to calculate the following ratios for both years: (Round answers to 1 decimal place, eg. 12.5% or 12.5.) 2022 2021 (1) Return on assets (2) Return on common stockholders' equity (3) Payout ratio (4) Debt to assets ratio 96 (5) Times interest earned times times