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 par 200,000

Common stock, $10 par 450,000

Premium on common stock 250,000

Retained earnings 300,000

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