Condensed financial statements for Black Company appear below:

Comparative Balance Sheets
	20X1		20X0
Cash	$128,000		$201,000
Accounts receivable	472,000		438,000
Inventories	797,000		673,000
Prepaid expenses	81,000		92,000
Plant and equipment (net)	2,655,000		2,428,000
Total assets	$4,133,000		$3,832,000
Accounts payable	$198,000		$280,600
Long-term bonds payable	1,000,000		1,000,000
Preferred stock, 10%, $100 par	450,000		450,000
Common stock, no par	1,800,000		1,800,000
Retained earnings	685,000		301,400
Total liabilities and stockholders equity	$4,133,000		$3,832,000

Income Statement December 31, 20X1
Sales, net			$5,400,000
Less cost of goods sold			3,240,000
Gross margin			2,160,000
Less operating expenses			1,010,000
Net operating income			1,150,000
Interest expense			80,000
Net income before taxes			1,070,000
Less income taxes			321,000
Net income			$749,000

There were 72,000 shares of common stock outstanding throughout 20X1. Dividends on common stock amounted to $320,400 and dividends on preferred stock amounted to $45,000. The market value of a share of common stock was $54 at the end of 20X1. The income tax rate is 30%.

Calculate the following profitability ratios for 20X1. Round your answers to two decimal places or to the nearest cent.

A. Return on Sales
B. Return on Total Assets
C. Return on Common Stockholders' Equity
D. Earnings per share