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

Property, plant, and equipment (net)						$1,448,000
Liabilities:
	Current liabilities			$146,000
	Note payable, 6%, due in 15 years			724,000
	Total liabilities					$870,000
Stockholders' equity:
	Preferred $4 stock, $100 par (no change during year)					$870,000
	Common stock, $10 par (no change during year)					870,000
Retained earnings:
	Balance, beginning of year	$928,000
	Net income	350,000		$1,278,000
	Preferred dividends	$34,800
	Common dividends	83,200		118,000
	Balance, end of year					1,160,000
Total stockholders' equity						$2,900,000
Sales						$15,437,100
Interest expense						$43,440

Assuming that total assets were $3,581,000 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	%