Simon Companys year-end balance sheets follow.

	At December 31			2014			2013			2012
	Assets
	Cash		$	34,855		$	40,742		$	42,436
	Accounts receivable, net			102,052			70,572			57,164
	Merchandise inventory			129,607			97,101			60,867
	Prepaid expenses			11,568			11,131			4,812
	Plant assets, net			324,740			300,128			276,621
	Total assets		$	602,822		$	519,674		$	441,900
	Liabilities and Equity
	Accounts payable		$	151,604		$	85,190		$	60,081
	Long-term notes payable secured by mortgages on plant assets			113,331			117,135			97,660
	Common stock, $10 par value			162,500			162,500			162,500
	Retained earnings			175,387			154,849			121,659
	Total liabilities and equity		$	602,822		$	519,674		$	441,900

The companys income statements for the years ended December 31, 2014 and 2013, follow.

For Year Ended December 31	2014						2013
Sales				$	783,669					$	618,412
Cost of goods sold	$	478,038					$	401,968
Other operating expenses		242,937						156,458
Interest expense		13,322						14,223
Income taxes		10,188						9,276
Total costs and expenses					744,485						581,925
Net income				$	39,184					$	36,487
Earnings per share				$	2.41					$	2.25

Additional information about the company follows.

Common stock market price, December 31, 2014	$33.00
Common stock market price, December 31, 2013	31.00
Annual cash dividends per share in 2014	0.22
Annual cash dividends per share in 2013	0.11

To help evaluate the company's profitability, compute the following ratios for 2014 and 2013:

(1)

Return on common stockholders' equity.

(2)

Price-earnings ratio on December 31. (Round your answers to 2 decimal places.)

(3)	Dividend yield. (Round your answers to 2 decimal places.)