Six Measures of Solvency or Profitability

The following data were taken from the financial statements of Olvideo Enterprises Inc. for the current fiscal year.

Property, plant, and equipment (net)						$1,399,100
Liabilities:
	Current liabilities			$164,000
	Mortgage note payable, 8%, issued 2003, due 2019			823,000
	Total liabilities					$987,000
Stockholders' equity:
	Preferred $4 stock, $100 par (no change during year)					$592,200
	Common stock, $10 par (no change during year)					592,200
Retained earnings:
	Balance, beginning of year	$632,000
	Net income	282,000		$914,000
	Preferred dividends	$23,688
	Common dividends	100,712		124,400
	Balance, end of year					789,600
Total stockholders' equity						$1,974,000
Net sales						$8,436,000
Interest expense						$65,840

Assuming that long-term investments totaled $1,481,000 throughout the year and that total assets were $2,813,000 at the beginning of the current fiscal year, determine the following. When required, round to one decimal place.

a. Ratio of fixed assets to long-term liabilities
b. Ratio of liabilities to stockholders' equity
c. Ratio of net sales to assets
d. Rate earned on total assets	%
e. Rate earned on stockholders' equity	%
f. Rate earned on common stockholders' equity	%