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

Property, plant, and equipment (net)						$1,419,300
Liabilities:
	Current liabilities			$150,000
	Note payable, 6%, due in 15 years			747,000
	Total liabilities					$897,000
Stockholders' equity:
	Preferred $4 stock, $100 par (no change during year)					$672,750
	Common stock, $10 par (no change during year)					672,750
Retained earnings:
	Balance, beginning of year	$718,000
	Net income	311,000		$1,029,000
	Preferred dividends	$26,910
	Common dividends	105,090		132,000
	Balance, end of year					897,000
Total stockholders' equity						$2,242,500
Sales						$8,798,375
Interest expense						$44,820

Assuming that long-term investments totaled $1,570,000 throughout the year and that total assets were $2,983,000 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