Calculate Interest Coverage, Net Profit to Equity (Also known as Return on Equity) and Return on Total Assets (or Return on Assets)

Credit Debit 2,274.14 5,367.50 161.02 2,025.00 6,150.00 6,000.00 16,000.00 75,000.00 500,000.00 150,000.00 10,240.00 27,000.00 95,000.00 1,356.00 400.00 578.50 39.00 G/L Account Number Description Bank - Chequing Accounts Receivable Allowance for Doubtful Accounts Supplies: Garage Tires Prepaid Insurance Office and Computer Equipment Garage Equipment Building Land Accum Dep'n - Office & Computer Equipment Accum. Dep'n - Garage Equipment Accum. Dep'n - Building Accounts Payable Accrued Liabilities HST Payable HST Recoverable Employee Income Taxes Withheld CPP Payable El Payable WSIB Payable Dividends Payable Income Taxes Receivable Warranty Payable Contingency Payable Bank Loan - Current Portion Bank Loan Deferred Income Tax Asset/Liability Preferred Shares-Cumulative Common Shares Contributed Surplus Retained Earnings Sales Revenue Service Revenue Sales Returns Sales Discounts Cost of Goods Sold Cost of Services Supplies Expense: Garage Advertising and Promotion Expense Insurance Expense Interest Expense Legal and Professional Fees Repairs, Maintenance and Training Expense 2,300.00 1,173.00 447.12 235.75 12,000.00 539.00 5,674.37 20,000.00 30,000.00 270,000.00 0.00 170,000.00 63,750.00 0.00 47,236.25 529,080.00 45,150.00 6,792.85 4,516.28 263,110.81 5,500.00 1,725.00 4,400.00 9,000.00 9,487.50 5,500.00 11,316.25 Property Taxes Expense 3,900.00 Salaries Expense 138.000.00 El Expense 3,129.84 CPP Expense 6,502.50 WSIB Expense 2,829.00 Utilities Expense 4,540.95 Dep'n Expense - Office and Computer Equipment 3,840.00 Dep'n Expense - Garage Equipment 12,000.00 Dep'n Expense - Building 45,000.00 Bad Debt Expense 161.02 Warranty Expense 5,674.37 Contingency Expense 20,000.00 Income Tax Expense 1,461.00 Totals 1,331,782.01 Net Income 1,331,782.01 5,842.63