Concord Inc. had net income for 2020 of $5,900,000. The company had 2,040,000 of common shares outstanding throughout the year. During 2020, Concord paid dividends on the common shares of $0.08 per share. Average common shareholder equity was $28,560,000, and the market value of the shares on December 31, 2020 was $22 per share. Concord Inc. also had 84,000 shares outstanding of cumulative, $5, no-par value preferred shares. The shares were outstanding for the full year, and dividends had been kept current for the past several years. Calculate the following ratios for Concord Inc.: (Round answers to 2 decimal places, e.g. 25.15 or 25.15%. Round earnings per share to 3 decimal places for intermediate calculations, e.g. 1.253.)

(a)		Rate of return on common shareholders equity			%
(b)		Payout ratio			%
(c)		Price earnings ratio			times
(d)		Book value per share		$	per share