The Following Information Has Been Taken from the Financial Statements

The following information has been taken from the financial statements of Kane Corporation.Kane Corporation has only issued common shares.
$\begin{array}{ll}\text { Net income } & \$ 60,000 \\\text { Total assets, January } 1,2017 & 500,000 \\\text { Total liabilities, December } 31,2017 & 175,000 \\\text { Net sales } & 900,000 \\\text { Interest expense } & 20,000\\\text { Current assets, December } 31,2017 & 175,000 \\\text { Current liabilities, December } 31,2017 & 75,000 \\\text { Income tax expense } & 25,000 \\\text { Total assets, December } 31,2017 & 575,000 \\\text { Shareholders' equity, January } 1,2017 & 300,000 \\\text { Shareholders' equity, December 31, 2017 } & 400,000 \\\text { Common shares outstanding for } 2017 & 100,000\end{array}$ Use the given data for Kane Corporation to calculate the following ratios for 2017:
a_rate of return on total assets
b_rate of return on common shareholders' equity
c_rate of return on net sales
d_times-interest-earned ratio
e_debt ratio,December 31,2017
f_current ratio,December 31,2017
g_earnings per common share