The following information was in the annual report of ABC Company for the years 2015 and 2016.

BALANCE SHEET DATA
	2015	2016			2015	2016
Cash and Cash Equivalents	4,093	4,701		Accounts Payable - Trade	1,380	1,370
Marketable Securities	215	278		Notes Payable and Short-term Debt	11,454	10,901
Accounts Receivable - Net	3,317	3,090		Current Portion of Long-term Debt	133	465
Inventories	2,220	2,187		Income Taxes Payable	258	252
Prepaid Expenses	2,260	1,920		Current Liabilities	13,225	12,988
Current Assets	12,105	12,176		Long-term Debt	6,410	6,182
Long Term Investments	7,777	5,779		Deferred Tax Liabilities	1,890	877
Property, Plant & Equipment	14,444	14,400		Total Liabilities	21,525	20,047
Accumulated Depreciation	(5,951)	(6,074)		Common Stock + Paid-in Capital	8,258	8,846
Amortizable Intangible Assets	2,810	2,417		Retained Earnings	36,235	38,494
Goodwill	9,409	10,088		Treasury Stock	22,768	23,887
Other Non-current Assets	2,656	4,714		Common Shareholders' Equity	21,725	23,453
Total Assets	43,250	43,500		Total Liabilities and Equities	43,250	43,500
INCOME STATEMENT DATA				SUPPLEMENTAL DATA
	2015	2016			2015	2016
Revenues	28,857	31,944		Statut Tax Rate	30.0%	30.0%
Cost of Goods Sold	10,406	11,874		Allowance for Uncollectible Accounts	56	51
Gross Profit	18,451	20,070		Depreciation Expense	958	993
Selling & Administrative Exp.	10,945	11,774		Common Shares Outstanding	2,318	2,312
Other Operating Expenses	254	350		Earnings per Share (basic)	2.59	2.51
Operating Income	7,252	7,946		Common Dividends per Share	1.36	1.52
Interest Income	231	263		Market Price Per Share at Year End	58.52	54.42
Interest Expense	456	465
Other Income or Gains	830	404
Income before Tax	7,857	8,148
Income Tax Expense	2,357	2,444
Net Income	5,500	5,704

(Required) Compute the following financial ratios for the year 2016. Please show all your works (formula and numbers) to get full credits for the correct answers and partial credits for the incorrect answers.

a) Price/Earnings Ratio

b) Net Profit Margin

c) Total Assets Turnover

d) Return on Assets

e) Return on Common Shareholders Equity