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

Annual Data	2013	2012
Sales revenue	$6,800,000	$6,000,000
Cost of goods sold	3,806,400	3,720,000
Net income	288,800	264,000

Year-End Data	Dec. 31, 2013	Dec. 31, 2012
Total assets	$2,880,000	$2,360,000
Common stockholders' equity	1,888,000	1,800,000

Calculate the following ratios for 2013:

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 (Crest Company declared and paid preferred stock dividends of $28,000 in 2013.) Answer%