Table 13-12
the Following Accounts and Related Balances of FYI

Table 13-12
The following accounts and related balances of FYI Advertising Ltd. are as at December 31, 2017 prior to the closing journal entries.
$\begin{array}{|l|r|}\hline \text { Accrued Liabilities } & \$ 50,400 \\\hline \text { Preferred Shares, } \$ 2.50, \text { cumulative, } 24,000 \text { authorized and } & \\ \text { Issued } & 240,000 \\\hline \text { Prepaid Expenses } & 3,600 \\\hline \text { Accounts Payable } & 90,000 \\\hline \text { Interest Expense } & 29,000 \\\hline \text { Trademark, net } & 20,400 \\\hline \text { Long-term Note Payable } & 600,000 \\\hline \text { Property, Plant, and Equipment, net } & 3,360,000 \\\hline \text { Retained Earnings } & 623,600 \\\hline \text { Accounts Receivable, net } & 318,000 \\\hline \text { Inventory } & 420,000 \\\hline \text { Common Shares, } 300,000 \text { shares authorized; } 200,000 \text { shares } & \\ \text { Issued } & 2,500,000 \\\hline \text { Cash } & 384,000 \\\hline \text { Organization Costs } & 18,000\\\hline\end{array}$ Additional information:
$$\begin{array} { l l } \text { Total Assets, january } 1,2017 & \$ 4,100,000 \\\text { Net income for } 2017 & \$ 420,000\end{array}$$ No new shares were issued in 2017.
-Referring to Table 13-12,calculate the following for 2017:
1.Rate of return on total assets
2.Rate of return on common shareholders' equity
3.Current ratio