Glibwater Refining Ltd., a water refining corporation, reported the following account balances for 2016, 2015, and 2014:

Instructions
1. Calculate the return on common shareholders' equity for 2016 and 2015.
2. Has the ratio improved or declined over the years? Do you have enough information to determine whether Glibwater Refining is performing to standard? If you do not have enough information, what additional information is needed to make this determination?