Sunland Inc. had net income for 2024 of $2,330,000. The company had 760,000 of common shares outstanding throughout the year. During 2024, Sunland paid $0.05 dividends per common shares. The average common shareholder equity was $9,044,000, and the market value of the shares on December 31, 2023 was $8 per share. Sunland Inc. also had 262,000 shares outstanding of cumulative, $3, no-par value preferred shares. The shares were outstanding for the full year, and dividends had been paid in all previous years. Calculate the following ratios for Sunland Inc.: (Round answers to 2 decimal places, e.g. 25.15 or 25.15%.) (a) Rate of return on common shareholders' equity (b) Payout ratio (c) Price earnings ratio (d) Book value per share % % times per share