Measures of liquidity, Solvency and Profitability

The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall Inc. common stock was $ 57 on December 31, 20Y2.

Marshall Inc.
Comparative Retained Earnings Statement
For the Years Ended December 31, 20Y2 and 20Y1
			20Y2		20Y1
Retained earnings, January 1			$ 1,274,500		$ 1,088,500
Net income			288,000		223,000
Total			$ 1,562,500		$ 1,311,500
Dividends
	On preferred stock		$ 9,800		$ 9,800
	On common stock		27,200		27,200
		Total dividends	$ 37,000		$ 37,000
Retained earnings, December 31			$ 1,525,500		$ 1,274,500

Marshall Inc.
Comparative Income Statement
For the Years Ended December 31, 20Y2 and 20Y1
	20Y2		20Y1
Sales	$ 1,613,300		$ 1,486,450
Cost of goods sold	635,100		584,290
Gross profit	$ 978,200		$ 902,160
Selling expenses	$ 298,770		$ 379,210
Administrative expenses	254,500		222,710
Total operating expenses	553,270		601,920
Income from operations	$ 424,930		$ 300,240
Other income	22,370		19,160
	$ 447,300		$ 319,400
Other expense (interest)	120,000		66,400
Income before income tax	$ 327,300		$ 253,000
Income tax expense	39,300		30,000
Net income	$ 288,000		$ 223,000

Marshall Inc.
Comparative Balance Sheet
December 31, 20Y2 and 20Y1
			Dec. 31, 20Y2		Dec. 31, 20Y1
Assets
Current assets
	Cash		$ 293,530		$ 294,800
	Marketable securities		444,270		488,520
	Accounts receivable (net)		321,200		299,300
	Inventories		248,200		189,800
	Prepaid expenses		55,535		58,960
		Total current assets	$ 1,362,735		$ 1,331,380
Long-term investments			875,715		295,884
Property, plant, and equipment (net)			1,800,000		1,620,000
Total assets			$ 4,038,450		$ 3,247,264
Liabilities
Current liabilities			$ 412,950		$ 542,764
Long-term liabilities
	Mortgage note payable, 8 %		$ 670,000		$ 0
	Bonds payable, 8 %		830,000		830,000
		Total long-term liabilities	$ 1,500,000		$ 830,000
Total liabilities			$ 1,912,950		$ 1,372,764
Stockholders' Equity
Preferred $ 0.70 stock, $ 20 par			$ 280,000		$ 280,000
Common stock, $ 10 par			320,000		320,000
Retained earnings			1,525,500		1,274,500
	Total stockholders' equity		$ 2,125,500		$ 1,874,500
Total liabilities and stockholders' equity			$ 4,038,450		$ 3,247,264

Required:

Determine the following measures for 20Y2, rounding to one decimal place, except for dollar amounts, which should be rounded to the nearest cent. Use the rounded answer of the requirement for subsequent requirement, if required. Assume 365 days a year.

14. Return on common stockholders equity		%
15. Earnings per share on common stock	$
16. Price-earnings ratio
17. Dividends per share of common stock	$
18. Dividend yield		%

Can you answer the question 14 - 18?