题目内容

ThefollowinginformationisavailableforRitterCorporation:20112010Averageordinaryshareholders’equity$1,500,000$1,000,000Averagetotalshareholders’equity2,000,0001,500,000Ordinarydividendsdeclaredandpaid72,00050,000Preferencedividendsdeclaredandpaid30,00030,000Netincome330,000270,000EnquiredComputethereturnonordinaryshareholders’equityratiofor2011.（百分数取整数，例如28%）

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BellinghamCorporationhasthefollowingequitybalancesatDecember31,2X11.ShareCapital–Ordinary,$1par$3,500SharePremium–Ordinary24,500RetainedEarnings62,500Total$90,500EnquiredCalculatebookvaluepershare.（小数点后保留2位小数，例如：8.00）

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