The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall common stock was $ 67 on December 31, 20Y2.

Marshall Inc.
Comparative Retained Earnings Statement
For the Years Ended December 31, 20Y2 and 20Y1
			20Y2		20Y1
Retained earnings, January 1			$2,424,925		$2,052,075
Net income			577,600		420,300
Dividends:
	On preferred stock		(9,100)		(9,100)
	On common stock		(38,350)		(38,350)
Retained earnings, December 31			$2,955,075		$2,424,925

Marshall Inc.
Comparative Income Statement
For the Years Ended December 31, 20Y2 and 20Y1
	20Y2		20Y1
Sales	$3,191,925		$2,940,930
Cost of merchandise sold	1,289,910		1,186,720
Gross profit	$1,902,015		$1,754,210
Selling expenses	$575,440		$749,120
Administrative expenses	490,195		439,960
Total operating expenses	$1,065,635		$1,189,080
Income from operations	$836,380		$565,130
Other revenue and expense:
Other revenue	44,020		36,070
Other expense (interest)	(224,000)		(123,200)
Income before income tax expense	$656,400		$478,000
Income tax expense	78,800		57,700
Net income	$577,600		$420,300

Marshall Inc.
Comparative Balance Sheet
December 31, 20Y2 and 20Y1
			20Y2		20Y1
Assets
Current assets:
	Cash		$645,860		$613,610
	Marketable securities		977,520		1,016,830
	Accounts receivable (net)		620,500		584,000
	Inventories		467,200		365,000
	Prepaid expenses		122,194		122,720
		Total current assets	$2,833,274		$2,702,160
Long-term investments			1,530,369		864,483
Property, plant, and equipment (net)			3,360,000		3,024,000
Total assets			$7,723,643		$6,590,643
Liabilities
Current liabilities			$858,568		$1,515,718
Long-term liabilities:
	Mortgage note payable, 8%		$1,260,000		$0
	Bonds payable, 8%		1,540,000		1,540,000
		Total long-term liabilities	$2,800,000		$1,540,000
Total liabilities			$3,658,568		$3,055,718
Stockholders' Equity
Preferred $0.70 stock, $40 par			$520,000		$520,000
Common stock, $10 par			590,000		590,000
Retained earnings			2,955,075		2,424,925
Total stockholders' equity			$4,065,075		$3,534,925
Total liabilities and stockholders' equity			$7,723,643		$6,590,643

Required:

Determine the following measures for 20Y2, rounding to one decimal place, except for dollar amounts, which should be rounded to the nearest cent. Use the rounded answer of the requirement for subsequent requirement, if required. Assume 365 days a year.

12. Return on total assets		%
17. Dividends per share of common stock
18. Dividend yield		%

Instructions

12. Divide the sum of net income plus interest expense by average total assets. Average total assets = (Beginning total assets + Ending total assets) 2.

17. Divide common dividends (from Retained Earnings Statement) by common shares outstanding (common stock par value).

18. Divide common dividends per share (use answer from requirement 17) by market share price.