Martinez Company manufactures backpacks. During 2022. Martiner issued bonds at 12% Interest and used the cash proceeds to purchase treasury stock. The following financial information is available for Martiner Company for the years 2022 and 2021. 2022 2021 Sales revenue $13,050,000 512050.000 Net income 3,248.000 3,625,000 Interest expense 950,000 266,000 Tax expense 91.500 1.087.500 Dividends paid on common stock 1.691.000 1.99400 Dividends nad on redstock 570,000 570.000 Total assets and 21.025.000 2.468750 Average totale 22,746,895 33740700 Total abilities and 11.000.000 5.700.000 Alto.com chequity 17850.000 26790.000 (a) Use the information above to calculate the following ratios for both years: (Round answers to 1 decimal place, es. 12.5% or 12.5.) 2022 2021 (1) Return on assets % 12) Return on common stockholders' equity 20 131 Payout ratio (4) Debt to assets ratio 20 ( 5) Times interest earned times times