PEREZ COMPANY
Balance sheet
Assets
Cash	$14,500
Marketable securities	8,300
Accounts receivable	13,160
Inventory	11,250
Property and equipment	172,000
Accumulated depreciation	(12,900)
Total assets	$206,310
Liabilities and Stockholders Equity
Accounts payable	$8,210
Current notes payable	3,240
Mortgage payable	4,850
Bonds payable	21,840
Common stock	114,600
Retained earnings	53,570
Total liabilities and stockholders equity	$206,310

The average number of common stock shares outstanding during Year 3 was 870 shares. Net income for the year was $14,000. Required Compute each of the following: (Round your answer to 2 decimal places. For percentages, 0.2345 should be entered as 23.45.)