Whitewater Adventurers Ltd. is a getaway resort in northern Ontario. The statement of Return on common changes in equity for the years ended December 31, 2015 and 2016, are shown below:

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 Whitewater Adventurers is performing to standard? If you do not have enough information, what additional information is needed to make this determination?