Pharoah Medical manufactures hospital beds and other institutional furniture. The company's comparative balance sheet and income

statement for $2019$ and $2020$ follow.

Assets

Current assets

Calculate the following profitability ratios for $2020.($Round answers to $1$ decimal place, e$.$g$.50\mathrm{.}1\%.)$

a$.$ Gross margin percentage

b$.$ Return on assets

$\%$

c$.$ Return on common stockholders' equity

$\%$