Problem $1$: Use the following data from the financial statements of the Polar Bear Company for their fiscal years ending September $30$:

$9-30-20239-30-20229-30-2021$

Total Assets $15,400,00013,850,00012,400,000$

Notes Payable $(7\%$ interest$)2,500,0002,000,0001,500,000$

Common Stock $750,000750,000750,000$

Preferred $$5$ stock, $$50$ par value $250,000250,000250,000$

Retained Earnings $2,056,0001,645,0001,175,000$

Required:$(1)$ Determine the rate earned on total assets, the rate earned on stockholders$$ equity, and the rate earned on common stockholders$$ equity for the years $2023$ and $2022.$ Round to one decimal place. $(2)$ What conclusion can be drawn from these data as to the company$$s profitability?