Soran Freight Forwarding has total assets of $$694,800$ at year's end. The beginning owners' equity was $$362,400.$ During the year, the company had sales of $$711,000,$ a net profit margin of $5\mathrm{.}2$ percent, a tax rate of $21$ percent, and paid $$12,500$ in dividends. What is the equity multiplier at year end?