Selected comparative statement data for Sandhill Company are presented below. All balance sheet data are as at December 31. Net sales Profit Total assets Total common shareholders' equity 2021 $900,000 74,000 620,000 500,000 2020 $ 870,000 61,000 540,000 380,000 Calculate asset turnover for 2021. (Round answer to 1 decimal place, e.g. 12.5.) Asset turnover times Calculate return on assets for 2021. (Round answer to 1 decimal place, e.g. 12.5.) Return on assets % Calculate return on equity for 2021. (Round answer to 1 decimal place, e.g. 12.5.) Return on equity %