Sarasota Inc. has the following selected financial data:

		2020		2019
Net income		$739,000		$698,000
Total assets		5,123,000		4,524,000
Preferred shares, 6%, cumulative		616,000		616,000
Common shares		321,000		321,000
Retained earnings		2,793,000		2,202,000
Accumulated other comprehensive income		152,000		138,000
Total shareholders equity		3,882,000		3,277,000
Cash dividends paid in the year		148,000		192,800
Market price of common shares		$98.43		$63.00
Weighted average number of common shares		83,000		83,000

There were no preferred dividends in arrears

Calculate the following ratios for 2020. (Round your answers to 2 decimal places, e.g. 52.75 or 52.75%.)

Rate of return on common shareholders equity			%
Payout ratio			%
Price earnings ratio			times
Book value		$
Rate of return on total assets			%