The balance sheet for the Curl Up and Dye Salon at December 31, 2019 had the following account balances:

Total current liabilities (non interest bearing)$550,000

Bonds payable,7%800,000

Preferred stock,6%$100 par200,000

Commonstock,$10par450,000

Premium on common stock250,000

Retained earnings300,000

Income before tax was $400,000 and income taxes were $100,000 for the current year.

Calculate each of the following:

Return on assets (using ending assets)

Return on total equity (using ending total equity)

Return on common equity using ending common equity

Times interest earned