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

Property, plant, and equipment (net)						$2,444,400
Liabilities:
	Current liabilities			$234,000
	Note payable, 6%, due in 15 years			1,164,000
	Total liabilities					$1,398,000
Stockholders' equity:
	Preferred $4 stock, $100 par (no change during year)					$2,097,000
	Common stock, $10 par (no change during year)					2,097,000
Retained earnings:
	Balance, beginning of year	$2,236,000
	Net income	661,000		$2,897,000
	Preferred dividends	$83,880
	Common dividends	17,120		101,000
	Balance, end of year					2,796,000
Total stockholders' equity						$6,990,000
Sales						$34,349,700
Interest expense						$69,840

Assuming that total assets were $7,969,000 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	%