The Problem is:
The balance sheet fot the BDare Company showed liabilities and stockholders' equity balances at the end of each year as given below:

____________________________ 2008_________ 2007
Current Liabilities........................750,000.............600,000
12% Bonds payable.....................1,200,000.........1,200,000
Preferred 10% stock, $100 par.......900,000.............750,000
common stock, $20 par.................250,000...........1,875,000
Additional paid-in capital................450,000.............375,000
Retained earnings.........................750,000..............540,000

Net income..................................375,000..............300,000
Market price per share,
December 31.....................................65 ...................60
Common stock dividends.................75,000..............45,000

Required: Compute the ratios for 2008
1. the rate of earnings on average total stockholders' equity.

2,350,000 / 1,950,000 = 1.205%

2 The number of times bond interest requirements were earned.

375,000 / 150,000 = 2.5%

3 The earnings per share on common stock.

375,000 / 9000 +12,500 = 17.44%

4. The price-earnings ratio.

65 / 20 = 3.25

5. Debt-to equity ratio.
1,950,000 / 2,350,000 =.82

Is this correct?
If not please help.