The comparative financial statements prepared at December 31, year 2, for Goldfish Company showed the following summarized data: Statement of Earnings Sales revenue Cost of sales Gross profit Operating expenses and interest expense Earnings before income taxes Income tax expense Net earnings Statement of Financial Position Cash Accounts receivable (net) Inventory Property, plant, and equipment (net) Current liabilities (no interest) Long-term debt (interest rate: 10%) Common shares (6,000 shares) Retained earningst Year 2 Year 1 $288,950* $245,000 233,680 197,000 55,270 48,000 39,920 35,700 15,350 12,300 4,130 3,100 $ 11,220 $ 9,200 $ 4,780 $ 9,600 19,120 49,060 43,150 $116,110 $ 15,220 40,670 23,000 43,000 36,500 $112,100 $ 18,400 37,400 42,000 42,000 18,220 14,300 $116,110 $112,100 *One-third was credit sales. During Year 2, cash dividends amounting to $7,300 were declared and paid. 2-e. Debt-to-equity ratio. Interpret the result. (Round the final answer to 2 decimal places.) Answer is complete but not entirely correct. Debt-to-equity ratio 0.68 Poor 2-f. Return on assets. (Round intermediate calculations to 3 decimal places and percentage answer to 2 decimal places i.e., 0.1243 should be entered as 12.43.) Answer is complete but not entirely correct. Return on assets 9.66% 2-g. Return on equity. (Round percentage answer to 2 decimal places i.e., 0.1243 should be entered as 12.43.) Answer is complete but not entirely correct. Return on equity 18.63 %