Refer to the 1996 consolidated balance sheet of The Coca-Cola Company in the annual report booklet. In the shareholders' equity section, determine the price paid per share of common stock upon original issuance. Assume that the capital surplus represents additional paid-in capital from the issuance of common stock.

Determine the 1996 return on average common stockholders' equity for each of the companies in the annual report booklet. Explain in writing why this information is important to managers, investors, and creditors.