Simon Company's year-end balance sheets follow 2017 2016 At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets 2015 $ 31,200 34,100 36,300 88,400 64,800 58,600 90,946 84,500 53,600 3,703 309,183 251,975 187,797 $530,000 $445,000 $340,000 10,271 9,625 Liabilities and Equity Accounts payable Long-term notes payable secured by $131,970 77,461 45,778 mortgages on plant assets 97,647 101,326 72,886 162,500 162,500 162,500 58,836 $530,000 $445,000 $340,000 stock, $10 par value Retained earnings 137,883 103,713 Total liabilities and equity The company's income statements for the years ended December 31, 2017 and 2016, follow For Year Ended December 31 Sales Cost of goods sold Other operating expenses Interest expense Income taxes Total costs and expenses Net income 2016 2017 529,550 $689,000 $420,290 213,590 11,713 8,957 $344,208 133,976 12,180 7,943 654,550 34,450 $2.12 498,307 31,243 $1.92 Earnings per share Additional information about the company follows $28.00 26.00 0.26 0.13 Common stock market price, December 31, 2017 Common stock market price, December 31, 2016 Annual cash dividends per share in 2017 Annual cash dividends per share in 2016 To help evaluate the company's profitability, compute the following ratios for 2017 and 2016 1. Return on common stockholders' equity. 2. Price-earnings ratio on December 31 3. Dividend yield. Complete this question by entering your answers in the tabs below Required 1Required 2Required3 Compute the return on common stockholders' equity for each year Return On Common Stockholders' Equity Return On Common Stockholders Equity Return on common stockholders equity Choose Numerator: Choose Denominator: 2017 2016 Compute the dividend yield for each year. (Round your answers to 2 decimal places.) Dividend Yield Choose Numerator: Choose Denominator: = | Dividend Yield Dividend yield 2017 2016