December 31 2017 2016 2015 Total assets $178,000 $160,000 $142,000 Notes payable (8% interest) 60,000 60,000 60,000 Common stock 24,000 24,000 24,000 Preferred 3% stock, $100 par 12,000 12,000 12,000 (no change during year) Retained earnings 56,970 44,740 36,000 The 2017 net income was $12,590, and the 2016 net income was $9,100. No diviends on common stock were declared between 20Y5 and 2047. Preferred dividends were declared and paid in full in 2016 and 2017. a. Determine the return on total assets, the return on stockholders' equity, and the return on common stockholders' equity for the years 20Y6 and 2017. Round percentages to one decimal place. 2017 2016 Return on total assets % % Return on stockholders' equity % % Return on common stockholders' equity % %