The comparative financial statements of Automotive Solutions Inc. are as follows. The market price of Automotive Solutions Inc. common stock was $62 on December 31, 20Y8.

AUTOMOTIVE SOLUTIONS INC. Comparative Income Statement For the Years Ended December 31, 20Y8 and 20Y7
	20Y8		20Y7
Sales	$3,153,235		$2,905,250
Cost of goods sold	(1,165,080)		(1,071,870)
Gross profit	$1,988,155		$1,833,380
Selling expenses	$(626,470)		$(790,590)
Administrative expenses	(533,665)		(464,310)
Total operating expenses	(1,160,135)		(1,254,900)
Operating income	$828,020		$578,480
Other revenue and expense:
Other income	43,580		36,920
Other expense (interest)	(208,000)		(114,400)
Income before income tax	$663,600		$501,000
Income tax expense	(79,600)		(60,400)
Net income	$584,000		$440,600

AUTOMOTIVE SOLUTIONS INC. Comparative Statement of Stockholders Equity For the Years Ended December 31, 20Y8 and 20Y7
	20Y8									20Y7
	Preferred Stock			Common Stock			Retained Earnings			Preferred Stock			Common Stock			Retained Earnings
Balances, Jan. 1		$550,000			$630,000			$2,549,175			$550,000			$630,000			$2,150,925
Net income								584,000									440,600
Dividends:
Preferred stock								(7,700)									(7,700)
Common stock								(34,650)									(34,650)
Balances, Dec. 31		$550,000			$630,000			$3,090,825			$550,000			$630,000			$2,549,175

AUTOMOTIVE SOLUTIONS INC. Comparative Balance Sheet December 31, 20Y8 and 20Y7
	Dec. 31, 20Y8		Dec. 31, 20Y7
Assets
Current assets:
Cash	$627,610		$561,140
Temporary investments	949,900		929,900
Accounts receivable (net)	613,200		576,700
Inventories	467,200		365,000
Prepaid expenses	118,734		112,230
Total current assets	$2,776,644		$2,544,970
Long-term investments	1,790,841		854,282
Property, plant, and equipment (net)	3,120,000		2,808,000
Total assets	$7,687,485		$6,207,252
Liabilities
Current liabilities	$816,660		$1,048,077
Long-term liabilities:
Mortgage note payable, 8%, due in 15 years	$1,170,000		$0
Bonds payable, 8%, due in 20 years	1,430,000		1,430,000
Total long-term liabilities	$2,600,000		$1,430,000
Total liabilities	$3,416,660		$2,478,077
Stockholders' Equity
Preferred $0.70 stock, $50 par	$550,000		$550,000
Common stock, $10 par	630,000		630,000
Retained earnings	3,090,825		2,549,175
Total stockholders' equity	$4,270,825		$3,729,175
Total liabilities and stockholders' equity	$7,687,485		$6,207,252

Find:

1. Return on common stockholders' equity

2. Earnings per share on common stock

3.Dividens per share of common stock

4. Dividend yield