Hickert Company has total liabilities of $350,000 and total owners’ equity of $500,000. The company had net income of $66,000 after deducting interest expense of $8,000. This is a proprietorship and, as such, does not pay income tax on its net income. Compute the return on assets and the return on owners’ equity. What is the debt-to-equity ratio? What is the times interest-earned ratio?