I am stuck on a question involving return of common stock holders equity, price equity ratio and dividends yield attached is the question cannot figure out what I am doing wrong with this problem any assistance is helpful.

Simon Company's year-end balance sheets follow. At Decembe r 31 Assets Cash $ Accounts receivabl e, net Merchan dise inventory Prepaid expenses Plant assets, net Total assets $ Liabilitie s and Equity Accounts $ payable Longterm notes payable secured by mortgag es on plant assets Common stock, $10 par value Retained earnings Total liabilities $ and equity 2014 35,097 2013 $ 41,838 2012 $ 43,184 98,700 73,216 56,427 127,896 92,053 60,702 10,855 10,343 4,750 316,427 290,287 271,137 588,975 $ 507,737 $ 436,200 142,255 $ 87,524 $ 57,003 112,942 117,947 96,400 162,500 162,500 162,500 171,278 139,766 120,297 588,975 $ 507,737 $ 436,200 The company's income statements for the years ended December 31, 2014 and 2013, follow. For Year Ende d Dece mber 31 Sale s Cost of $ goods sold Othe r operat ing expen ses Inter est expen se Inco me taxes 2014 $ 2013 765,668 467,057 $ 604,207 $ 392,735 237,357 152,864 13,016 13,897 9,954 9,063 Tota l costs and expen ses 727,384 568,559 $ 35,648 Net incom e $ 38,284 Earn ings per share $ 2.36 Additional information about the company follows. $ 2.19 Common stock market price, December 31, 2014 Common stock market price, December 31, 2013 Annual cash dividends per share in 2014 Annual cash dividends per share in 2013 $28.00 26.00 0.36 0.18 To help evaluate the company's profitability, compute the following ratios for 2014 and 2013: (1) Return on common stockholders' equity. Choose numerator Choose Denominator Return on common stockholder's equity Net income/ preferred dividends /average common stockholders' equity/ =return on common stockholders' equity Accounts receivable Cost of goods sold Current assets Current liabilities Earnings per share Market price per common share Net income 71 test 13252703791953 Price-earnings ratio on December 31. (Round your answers to 2 decimal places.) Choose numerator (2) Choose Denominator Price Earnings Ratio } uetr":ontidaliValeabtTarst,"uetr" 0 test 13252703791953 (3)Dividend yield. (Round your answers to 2 decimal places Choose numerator Choose Denominator } uetr":ederswAnis,"""":ontiipcres 0 Dividend yield test 13252703791953