Ratios Analyzing Firm Profitability The following information is available for Buhler Company:

Annual Data	2013	2012
Net sales	$10,200,000	$9,600,000
Gross profit on sales	3,053,000	2,736,000
Net income	567,600	488,000

Year-End Data	Dec. 31, 2013	Dec. 31, 2012
Total assets	$8,100,000	$7,700,000
Stockholders' equity	3,800,000	3,200,000

Calculate the following ratios for 2013:

Note: Round answers to one decimal place, unless otherwise noted. a. Gross profit percentage Answer% b. Return on sales Answer% c. Asset turnover (Round answer to two decimal places.) Answer d. Return on assets Answer% e. Return on common stockholders' equity (Buhler Company has no preferred stock.) Answer%