Simon Companys year-end balance sheets follow.

	At December 31			2015			2014			2013
	Assets
	Cash		$	31,800		$	35,625		$	37,800
	Accounts receivable, net			89,500			62,500			50,200
	Merchandise Inventory			112,500			82,500			54,000
	Prepaid expenses			10,700			9,375			5,000
	Plant assets, net			278,500			255,000			230,500
	Total assets		$	523,000		$	445,000		$	377,500
	Liabilities and Equity
	Accounts payable		$	129,900		$	75,250		$	51,250
	Long-term notes payable secured by mortgages on plant assets			98,500			101,500			83,500
	Common stock, $10 par value			163,500			163,500			163,500
	Retained earnings			131,100			104,750			79,250
	Total liabilities and equity		$	523,000		$	445,000		$	377,500

The companys income statements for the years ended December 31, 2015 and 2014, follow.

For Year Ended December 31	2015						2014
Sales				$	673,500					$	532,000
Cost of goods sold	$	411,225					$	345,500
Other operating expenses		209,550						134,980
Interest expense		12,100						13,300
Income taxes		9,525						8,845
Total costs and expenses					642,400						502,625
Net Income				$	31,100					$	29,375
Earnings per share				$	1.90					$	1.80

Additional information about the company follows.

Common stock market price, December 31, 2015	$30.00
Common stock market price, December 31, 2014	28.00
Annual cash dividends per share in 2015	0.29
Annual cash dividends per share in 2014	0.24

To help evaluate the company's profitability, compute the following ratios for 2015 and 2014:

(1)

Return on common stockholders' equity.

Return On Common Stockholders Equity
	Choose Numerator:			/	Choose Denominator:	=	Return On Common Stockholders Equity
				/		=	Return on common stockholders equity
2015				/		=		%
2014				/		=		%

(2)

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

Price-Earnings Ratio
	Choose Numerator:	/	Choose Denominator:	=	Price-Earnings Ratio
		/		=	Price-earnings ratio
2015		/		=
2014		/		=

(3)

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

Dividend Yield
	Choose Numerator:	/	Choose Denominator:	=	Dividend Yield
		/		=	Dividend yield
2015		/		=		%
2014		/		=		%