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)						$2,665,700
Liabilities:
	Current liabilities			$233,000
	Mortgage note payable, 8%, issued 2003, due 2019			1,159,000
	Total liabilities					$1,392,000
Stockholders' equity:
	Preferred $2 stock, $100 par (no change during year)					$2,088,000
	Common stock, $10 par (no change during year)					2,088,000
Retained earnings:
	Balance, beginning of year	$2,228,000
	Net income	743,000		$2,971,000
	Preferred dividends	$41,760
	Common dividends	145,240		187,000
	Balance, end of year					2,784,000
Total stockholders' equity						$6,960,000
Net sales						$17,851,500
Interest expense						$92,720

Assuming that long-term investments totaled $4,176,000 throughout the year and that total assets were $7,934,000 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	%