Comparative financial statements for Weller Corporation, a merchandising compony, for the year ending December $31$ appear below. The company did not lssue any new common stock during the year. A total of $1,000,000$ shares of common stock were outstanding. The interest rate on the bond payable was $12\%,$ the income tax rate was $40\%$ and the dividend per share of common stock was $$075$ last year and $$0\mathrm{.}40$ thls year. The market value of the company's common stock at the end of thls year was $$28.$ All of the company's sales dre on occount:

$\backslash$table$[[,$the yor,Hact wixy$],[\{$

$\backslash$table$[[$Assets$],[$current wisits$]]\}],[],[,$$$1,360,81\mathrm{.}618],[$Accounts necelvable, thet,$16,409,9\mathrm{.}2\mathrm{.}248],[$Invitory$,10,70,19,6$os$],[$Frupid expentes,$2.$no$,2.4$ sed$],[$Fotsl cirvint askets,$39\mathrm{.}4$K$,$A$.,369],[$Property and squipmerit?$],[\backslash$table$[[$Land$],[$Bunturys and equipant, net$]],),2\mathrm{.}6er$

$3.$ return on total assets?

$4.$ return on equity?