Flint Company manufactures backpacks. During 2022, Flint issued bonds at 10% interest and used the cash proceeds to purchase treasury stock. The following financial information is available for Flint Company for the years 2022 and 2021. 2022 Sales revenue Net income $18,000,000 4,480,000 1,500,000 1.340,000 2021 $18,000,000 5,000,000 420,000 1,500,000 3,078,000 900,000 33,750,000 53,289,000 Interest expense Tax expense Dividends paid on common stock Dividends paid on preferred stock Total assets (year-end) Average total assets 2,670,000 900,000 29,000,000 31,375,000 Total liabilities (year-end) 18,000,000 9,000,000 Avg. total common stockholders' equity 28,200,000 42,300,000 Use the information above to calculate the following ratios for both years: (Round answers to 1 decimal place, eg. 12.5% or 12.5.) 2022 2021 Return on assets % 96 (2) Return on common stockholders' equity % % (3) Payout ratio % (4) Debt to assets ratio % % (5) Times interest earned times times