The following selected data were taken from the financial statements of the Sigemund Group Inc. for December 31, 2010, 2009, and 2008. December 31 2010 2009 2008 Total assets $3,000,000 $2,700,000 $2,400,000 Notes payable (10% interest) 1,000,000 1,000,000 1,000,000 Common stock 400,000 400,000 400,000 Preferred $6 stock, $100 par (no change during year) 200,000 200,000 200,000 Retained Earnings 1,126,000 896,000 600,000 The 2010 net income was $242,000 and the 2009 net income was $308,000. No dividends on common stock were declared between 200 and 2010. a. Determine the rate earned on total asset, the rate earned on stockholders equity and the rate earned on common stockholders equity for the years 2009 and 2010.