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

Property, plant, and equipment (net)						$1,314,000
Liabilities:
	Current liabilities			$132,000
	Note payable, 6%, due in 15 years			657,000
	Total liabilities					$789,000
Stockholders' equity:
	Preferred $2 stock, $100 par (no change during year)					$1,183,500
	Common stock, $10 par (no change during year)					1,183,500
Retained earnings:
	Balance, beginning of year	$1,262,000
	Net income	469,000		$1,731,000
	Preferred dividends	$23,670
	Common dividends	129,330		153,000
	Balance, end of year					1,578,000
Total stockholders' equity						$3,945,000
Sales						$24,000,600
Interest expense						$39,420

Assuming that total assets were $4,497,000 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	fill in the blank 1
b. Ratio of liabilities to stockholders' equity	fill in the blank 2
c. Asset turnover	fill in the blank 3
d. Return on total assets	fill in the blank %
e. Return on stockholders equity	fill in the blank %
f. Return on common stockholders' equity