The following data were taken from the financial statements of Ares Inc. for the current fiscal year. Assuming the long-term investments totaled $3,000,000 throughout the year and that total assets were $6,250,000 at the beginning of the current fiscal year, determine the following:

(a) Ratio of fixed assets to long-term liabilities,

(b) Ratio of liabilities to stockholders' equity,

(c) Ratio of net sales to assets,

(d) Rate earned on total assets,

(e) Rate earned on stockholders' equity, and

(f) Rate earned on common stockholders' equity.

Round to one decimal place.

S 2,700,000 Property, plant, and equipment (net) Liabilities: S 666,500 Current liabilities.... Mortgage note payable, 8%, issued 2001, due 2017... 1,800,000 5 2,466,500 Total llabilities .. Stockholders' equity: Preferred $10 stock, $100 par (no change during year).. $ 1,200,000 Common stock, $10 par (no change during year). 1,000,000 Retained earnings: Balance, beginning of year. Net income. $2,203,000 750,000 $2,953,000 $ 120,000 Preferred dividends Common dividends 100,000 220,000 Balance, end of year. Total stockholders'equity 2,733,000 5 4,933,000 Net sales..... $17,211,375 Interest expense 144,000