Oslo Corporation decided to issue common stock and used the $300,000 proceeds to retire all of its outstanding bonds on January 1, 2010. The following information is available for the company for 2009 and 2010.

2010

2009

Net income

$ 182,000

$ 150,000

Average stockholders’ equity

1,000,000

700,000

Total assets

1,200,000

1,200,000

Current liabilities

100,000

100,000

Total liabilities

200,000

500,000

Instructions

(a) Compute the return on stockholder’s equity ratio for both years.

(b) Explain how it is possible that net income increased, but the return on common stockholders’ equity decreased.

(c) Compute the debt to total assets ratio for both years, and comment on the implications of this change in the company’s solvency.