Here is the income statement for Eberle, Inc.

Additional information:

1.		Common stock outstanding January 1, 2014, was 27,100 shares, and 35,500 shares were outstanding at December 31, 2014.
2.		The market price of Eberle, Inc., stock was $13 in 2014.
3.		Cash dividends of $20,800 were paid, $6,200 of which were to preferred stockholders.

Compute the following measures for 2014. (Round all answers to 2 decimal places, e.g. 1.83 or 2.51%)