Please refer to Table 41 for the following questions. Table 41 Stewart Company Balance Sheet Assets: Cash and marketable securities $600,000 Accounts receivable 900,000 Inventories 1,500,000 Prepaid expenses 75,000 Total current assets $3,075,000 Fixed assets 8,000,000 Less: accum. depr. (2,075,000) Net fixed assets $5,925,000 Total assets $9,000,000 Liabilities: Accounts payable $800,000 Notes payable 700,000 Accrued taxes 50,000 Total current liabilities $1,550,000 Longterm debt 2,500,000 Owner's equity (1 million shares of common stock outstanding) 4,950,000 Total liabilities and owner's equity $9,000,000 Net sales (all credit) $10,000,000 Less: Cost of goods sold (3,000,000) Selling and administrative expense (2,000,000) Depreciation expense (250,000) Interest expense (200,000) Earnings before taxes 4,550,000 Income taxes (1,820,000) Net income $2,730,000 Based on the information in Table 41,

A.) the operating profit margin is?

B.) assuming that no preferred dividends were paid, the return on common equity is?

C.) the times interest earned ratio is?

D.) the debt ratio is?