Company has presented the following data:

Statement of Financial Position December 31,

Assets 2020 2019 Current assets: Cash 41,600 40,000 Accounts receivable 49,400 58,000 Inventory 33,000 36,000 Prepaid expenses 11,200 10,000 Total current assets 135,200 144,000 Noncurrent assets 200,000 184,000 Total assets 335,200 328,000 Liabilities and Stockholders' Equity Current liabilities: Accounts payable 23,000 24,000 Accrued liabilities 21,400 18,000 Notes payable, short term 13,600 14,000 Total current liabilities 58,000 56,000 Bonds payable 58,000 58,000 Total liabilities 116,000 114,000 Stockholders' equity: Common stock, $0.4 par value 28,000 28,000 Additional paid-in capital--common stock 18,000 18,000 Retained earnings 173,200 168,000 Total stockholders' equity 219,200 214,000 Total liabilities & stockholders' equity 335,200 328,000

Income Statement

For the Year Ended December 31, 2020

Sales on account credit sales 330,000 Cost of goods sold 215,000 Gross margin 115,000 Operating expenses 98,692 Net operating income 16,308 Interest expense 5,500 Net income before taxes 10,808 Income taxes (35%) 3,783 Net income 7,025 Dividends on common stock during 2020 totaled $525. The market price of share at the end of 2020 was $1.39 per share. Compute for year 2020 and interpret the result: a. net profit margin b. gross margin c. return on total assets d. return on equity e. earnings per share