Wildhorse Medical manufactures hospital beds and other institutional furniture. The companys comparative balance sheet and income statement for 2015 and 2016 follow.

Wildhorse Medical Comparative Balance Sheet As of December 31
		2020		2019
Assets
Current assets
Cash		$367,000		$417,500
Accounts receivable, net		1,026,000		776,450
Inventory		717,000		681,000
Other current assets		381,350		247,100
Total current assets		2,498,200		2,121,900
Property, plant, & equipment, net		8,766,955		8,439,995
Total assets		$11,258,305		$10,562,045
Liabilities and Stockholders Equity
Current liabilities		$3,198,000		$2,846,100
Long-term debt		3,702,650		3,892,600
Total liabilities		6,900,650		6,738,700
Preferred stock, $5 par value		58,900		58,900
Common stock, $0.25 par value		104,700		103,850
Retained earnings		4,194,055		3,660,595
Total stockholders equity		4,357,655		3,823,345
Total liabilities and stockholders equity		$11,258,305		$10,562,045

Wildhorse Medical Comparative Income Statement and Statement of Retained Earnings For the Year
		2016		2015
Sales revenue (all on account)		$10,177,200		$9,613,950
Cost of goods sold		5,613,250		5,298,800
Gross profit		4,563,950		4,315,150
Operating expenses		2,840,250		2,634,200
Net operating income		1,723,700		1,680,950
Interest expense		383,000		308,650
Net income before taxes		1,723,700		1,680,950
Income taxes (30%)		444,825		411,735
Net income		$1,037,925		$960,715
Dividends paid
Preferred dividends		29,450		29,450
Common dividends		433,350		413,000
Total dividends paid		462,800		442,450
Net income retained		533,460		518,195
Retained earnings, beginning of year		3,660,595		3,142,400
Retained earnings, end of year		$4,194,055		$3,660,595

Calculate the following profitability ratios for 2020. (Round answers to 1 decimal place, e.g. 50.1%.)

a.	Gross margin percentage		Enter percentages %
b.	Return on assets		Enter percentages %
c.	Return on common stockholders equity		Enter percentages %