In year 2020, J.C. Olson & Co. had earnings per share of $6 and paid a $4 dividend per share. During the same period, the total retained earnings increased by $24,000,000. Olson has no preferred stock, and no new common stock was issued during the year. At the end of 2020, Olson's total Shareholder Equity was $960,000,000 and its total debt (which equals its total liabilities) was $240,000,000. (a) The number of common shares was (b) The company's year-end debt-to-asset ratio was %.