The following data were taken from the financial statements of Gates Inc. for the current fiscal year.

Property, plant, and equipment (net)						$1,823,800
Liabilities:
	Current liabilities			$167,000
	Note payable, 6%, due in 15 years			829,000
	Total liabilities					$996,000
Stockholders' equity:
	Preferred $4 stock, $100 par (no change during year)					$996,000
	Common stock, $10 par (no change during year)					996,000
Retained earnings:
	Balance, beginning of year	$1,062,000
	Net income	394,000		$1,456,000
	Preferred dividends	$39,840
	Common dividends	88,160		128,000
	Balance, end of year					1,328,000
Total stockholders' equity						$3,320,000
Sales						$12,505,000
Interest expense						$49,740

Assuming that long-term investments totaled $2,158,000 throughout the year and that total assets were $4,100,000 at the beginning of the current fiscal year, determine the following. When required, round to one decimal place.

a. Ratio of fixed assets to long-term liabilities	2.2
b. Ratio of liabilities to stockholders' equity	0.3
c. Asset turnover
d. Return on total assets	%
e. Return on stockholders equity	%
f. Return on common stockholders' equity	%