The following data were taken from the financial statements of Gates Inc. for the current fiscal year. Property, plant, and equipment (net) $1,162,200 Liabilities: Current liabilities $180,000 Note payable, 6%, due in 15 years 894,000 Total liabilities $1,074,000 Stockholders' equity: Preferred $2 stock, $100 par (no change during year) $1,074,000 Common stock, $10 par (no change during year) 1,074,000 Retained earnings: Balance, beginning of year $1,146,000 Net income 439,000 $1,585,000 Preferred dividends $21,480 Common dividends 131,520 153,000 Balance, end of year 1,432,000 Total stockholders' equity $3,580,000 Sales $29,493,750 Interest expense $53,640 Assuming that total assets were $4,421,000 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 1.3 b. Ratio of liabilities to stockholders' equity 0.3 c. Asset turnover 6.5 d. Return on total assets 9.6 X % e. Return on stockholders' equity 12.2 X % f. Return on common stockholders' equity 40.8 X %