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

Property, plant, and equipment (net)						$1,402,800
Liabilities:
	Current liabilities			$133,000
	Note payable, 6%, due in 15 years			668,000
	Total liabilities					$801,000
Stockholders' equity:
	Preferred $4 stock, $100 par (no change during year)					$801,000
	Common stock, $10 par (no change during year)					801,000
Retained earnings:
	Balance, beginning of year	$854,000
	Net income	292,000		$1,146,000
	Preferred dividends	$32,040
	Common dividends	45,960		78,000
	Balance, end of year					1,068,000
Total stockholders' equity						$2,670,000
Sales						$13,874,400
Interest expense						$40,080

Assuming that total assets were $3,297,000 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
b. Ratio of liabilities to stockholders' equity
c. Asset turnover
d. Return on total assets	%
e. Return on stockholders equity	%
f. Return on common stockholders' equity	%