he following data were taken from the financial statements of Gates Inc. for the current fiscal year.

Property, plant, and equipment (net)						$969,800
Liabilities:
	Current liabilities			$148,000
	Note payable, 6%, due in 15 years			746,000
	Total liabilities					$894,000
Stockholders' equity:
	Preferred $4 stock, $100 par (no change during year)					$536,400
	Common stock, $10 par (no change during year)					536,400
Retained earnings:
	Balance, beginning of year	$572,000
	Net income	285,000		$857,000
	Preferred dividends	$21,456
	Common dividends	120,344		141,800
	Balance, end of year					715,200
Total stockholders' equity						$1,788,000
Sales						$16,736,000
Interest expense						$44,760

Assuming that total assets were $2,548,000 at the beginning of the current fiscal year, determine the following. When required, round to one decimal place.

a. Ratio of fixed assets to long-term liabilities
b. Ratio of liabilities to stockholders' equity
c. Asset turnover
d. Return on total assets	%
e. Return on stockholders equity	%
f. Return on common stockholders' equity