Shown below is selected data from a recent annual report of Oaklands Co:
	Beginning of the year	End of the year
Total assets	$7 400 000	$8 100 000
Total stockholders equity	$3 900 000	$4 600 000
Net sales		$14 000 000
Gross profit		$5 000 000
Operating income		$1 400 000
Net income		$1 000 000
Compute for the year, the companys:

a. Gross profit rate

b. Return on average total assets

c. Return on average total stockholders equity