please help! just need correct answer for price-earnings ratio percent change. 50% change is incorrect

\begin{tabular}{lrr} \hline Notes payable (current) & $172,000 & $102,000 \\ Accounts payable & 65,000 & 51,000 \\ Accrued liabilities & 41,000 & 41,000 \\ Bonds payable, due 2028 & 250,000 & 172,000 \\ Commonrstock, \$10 par & 202,000 & 202,000 \\ Retained earnings & 154,000 & 127,000 \\ Total liabilities and stockholders' equity & $884,000 & $695,000 \end{tabular} Cullumber Company Income Statements For the Years Ended December 31 \begin{tabular}{|c|c|c|} \hline & 2025 & 2024 \\ \hline Net sales & $890,000 & $786,000 \\ \hline Cost of gooods sold & 641,000 & 575,000 \\ \hline Gross profit & 249,000 & 211,000 \\ \hline Operating expenses & 194,000 & 159,000 \\ \hline Net income & $55,000 & $52,000 \\ \hline \end{tabular} The following are three independent situations and a ratio that may be affected. For each situation, compute the affected ratio (1) as of December 31,2025, and (2) as of December 31,2026, and percentage change in each ratio after giving effect to the situation. (Round Debt to assets ratio to 0 decimal places, e. 3.15 and round all other answers to 1 decimal place \& intermediate calculation to two decimal places wherever required, es. 15.5. Round % change to 0 decimal places, for e 3.1% and if % change is a decrease show the numbers as negative, es. 1% or (1\%).) \begin{tabular}{|c|c|c|c|c|c|c|} \hline & 2025 & & 2026 & & \%Change & \\ \hline Retum on common stockholders' equity & 16.1 & \% & 11.2 & \% & -30 & * \\ \hline Debt to assets ratio & 60 & % & 39 & % & 34 & \\ \hline Price-earnings ratio & 33 & times & 50 & times & 50 & % \\ \hline \end{tabular}