Simon Company's year-end balance sheets follow At December 31 Assets Cash Current Year 1 Year Ago 2 Years Ago Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity $ 29,193 82,145 105, 347 9,218 254,476 $ 33,461 56,817 78,144 8,523 237,175 $ 414,120 $ 480,379 Accounts payable $ 123,203 $ 69,286 Long-term notes payable 87,602 Common stock, $10 par value 163,500 Retained earnings 106,074 84,229 Total liabilities and equity $ 480,379 $414,120 98,105 162,500 $ 33,482 44,187 49,004 3,682 214,745 $ 345,100 $ 44,642 75,504 163,500 61,454 $ 345,100 1 Year Ago $492,803 The company's income statements for the Current Year and 1 Year Ago, follow For Year Ended December 31 Sales Cost of goods sold Other operating expenses Income tax expense Interest expense Current Year $ 380,941 $ 624,493 Total costs and expenses Net income Earnings per share 193,593 10,616 8,118 Additional information about the company follows Common stock market price, December 31, Current Year Common stock market price, December 31, 1 Year Ago Annual cash dividends per share in Current Year Annual cash dividends per share 1 Year Ago 593 268 $ 31,225 $ 1.92 $ 320,322 124,679 11,334 7,392 463,727 $ 29,076 $ 1.79 $ 31.00 29.00 0.40 For both the current year and one year ago, compute the following ratios: 1. Return on common stockholders equity. 2. Dividend yield. 3a. Price-earnings ratio on December 31 0.20 S