The following information pertains to Marin Co.:

Preferred stock, cumulative:
Par value per share		$100
Dividend rate		6%
Shares outstanding		10,000
Dividends in arrears		none
Common stock:
Par value per share		$10
Shares issued		130,000
Dividends paid per share		$1.80
Market price per share		$40
Additional paid-in capital		$450,000
Unappropriated retained earnings (after closing)		$240,000
Retained earnings appropriated for contingencies		$300,000
Common treasury stock:
Number of shares		10,000
Total cost		$250,000
Net income		$660,000

Compute (assume no changes in balances during the past year): (Round per share and ratios to 2 decimal places, e.g. $15.25 or 15.25%.)

(a)		Total amount of stockholders' equity in the balance sheet		$	3,040,000
(b)		Earnings per share of common stock		$	5 per share
(c)		Book value per share of common stock		$	17per share
(d)		Payout ratio of common stock			36%

(e)

Return on common stock equity

%