West Tech. reports the following amounts for 2020: $ 5,660,000 1,000,000 145,000 350,000 23) Net income Average stockholders' equity Preferred dividends Par value preferred stock The 2020 rate of return on common stockholders' equity is: a. 5.8%. b. 6.6% C. 8.4% d. 9.19%. 24) Pagal Corporation had beginning inventory $10,000, 000, cost of goods sold $11,750,000, and ending inventory $8,500,000. What was Pagal's inventory turnover? a. 1.3 times. b. 1.4 times. c. 1.5 times. d. 2 times. 25) In 2020 Freetown Corporation reported net income $390,000, interest expense $162,000, and income tax expense $34,000. Freetown's times interest earned was: a. 4.2 times. b. 3.6 times. C. 3.2 times. d. 4.8 times 26) The following financial statement information is available for Dubai Corporation: 2020 2019 $ 44,000 80,000 432,000 25,000 102,000 The current ratio for 2020 is Inventory Current assets Total assets Current liabilities Total liabilities $ 43,000 106,000 358,000 36,000 88,000 a. 31:1 b. 3.2.1 C. 1.5:1 d. 4.24:1