the answers with the red x's are all wrong, please help.

Six Measures of Liquidity or Profitability The following data were taken from the financial statements of Whiting Enterprises Inc. for the current fiscal year. Assume that long-term investments totaled $1,COO,OCO for the past two years and that total assets were $14,400,000 at the beginning of the year. Property, plant and equipment (net) Current liabilities Mortgage note payable. 8%, ten-year note issued two years ago Total liabilities Stockholders' equity: Preferred $2 stock, $20 par (no change during year) Common stock. $2 par (no change during year) Retained earnings: Balance, beginning of year Net income Preferred dividends Common dividends Balance, end of year Total stockholders'equity Net sales Interest expense Ratio of fixed assets to long-term liabilities Ratio of liabilities to stockholders' equity Ratio of net sales to assets Rate earned on total assets Rate earned on stockholders' equity Rate earned on common stockholders' equity Divide property, plant and equipment (net) by long-term liabilities. Divide total liabilities by total stockholders' equity. Divide net sales by average total assets, excluding long-term investments. Average total assets = (Beginning total assets + Ending total assets) 4 2. To find ending total assets, use the accounting equation and substitute ending liabilities + stockholders' equity for the amount. Divide the sum of net income plus interest expense by average total assets. Average total assets - (Beginning total assets + Ending total assets) 4 2. To find ending total assets, use the accounting equation and substitute ending liabilities + stockholders' equity for the amount. Divide net income by average stockholders' equity. Average total stockholders' equity = (Beginning stockholders' equity + Ending stockholders' equity) 4 2. Divide net income minus preferred dividends by average common stockholders' equity. Common stockholders' equity = Common stock + Retained earnings. Average common stockholders' equity = (Beginning common stockholders' equity + Ending common stockholders' equity) 4 2