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

Property, plant, and equipment (net)					$1,774,800
Liabilities:
	Current liabilities			$196,000
	Mortgage note payable, 8%, issued 2005, due 2021			986,000
	Total liabilities					$1,182,000
Stockholders' equity:
	Preferred $2 stock, $100 par (no change during year)					$886,500
	Common stock, $10 par (no change during year)					886,500
Retained earnings:
	Balance, beginning of year	$946,000
	Net income	361,000		$1,307,000
	Preferred dividends	$17,730
	Common dividends	107,270		125,000
	Balance, end of year					1,182,000
Total stockholders' equity					$2,955,000
Sales					$11,787,000
Interest expense					$78,880

Assuming that long-term investments totaled $2,069,000 throughout the year and that total assets were $3,930,000 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. Ratio of sales to assets
d. Rate earned on total assets	%
e. Rate earned on stockholders' equity	%
f. Rate earned on common stockholders' equity	%