The following data were taken from the financial statements of Heston Enterprises Inc. for the current fiscal year. Assume that long-term investments totaled $2,100,000 throughout the year and that total assets were $4,000,000 at the beginning of the year. Property, plant, and equipment (net).......$1,600,000 Liabilities: Current liabilities..........................$200,000 Mortgage note payable, 10%, issued 1999, due 2015.......................................1,000,000 Total liabilities.........$1,200,000 Stockholders' equity: Preferred $10 stock, $100 par (no change during year).......................$1,000,000 Common stock, $10 par (no change during year)..1,000,000 Retained earnings: Balance, beginning of year.....$800,000 Net income......................400,000 $1,200,000 Preferred dividends.............$100,000 Common dividends................100,000 200,000 Balance, and of year.............................1,000,000 Total stockholders' equity $3,000,000 net sales........................$10,000,000 Interest expense.................$100,000 Rate earned on total assets: Rate earned on stockholders' equity: Rate earned on common stockholders' equity