2017

2016

Average common stockholders' equity $1,130,000 $874,000

Dividends paid to common stockholders 45,000 25,000

Dividends paid to preferred stockholders 21,500 21,500

Net income 285,000 200,000

Market price of common stock 22 13

The weighted-average number of shares of common stock outstanding was77,000for 2016 and107,000for 2017.

Calculate earnings per share and return on common stockholders' equity for 2017 and 2016.