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

Property, plant, and equipment (net) $1,997,100

Liabilities:

Current liabilities $189,000

Note payable, 6%, due in 15 years 951,000

Total liabilities $1,140,000

Stockholders' equity:

Preferred $4 stock, $100 par (no change during year) $684,000

Common stock, $10 par (no change during year) 684,000

Retained earnings:

Balance, beginning of year$730,000

Net income341,000 $1,071,000

Preferred dividends$27,360

Common dividends131,640 159,000

Balance, end of year 912,000

Total stockholders' equity $2,280,000

Sales $14,671,800

Interest expense $57,060

Assuming that total assets were $3,249,000 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