2020		2019
Average common stockholders equity		$1,510,000		$1,130,000
Average total stockholders equity		2,170,000		1,510,000
Common dividends declared and paid		89,000		50,000
Preferred dividends declared and paid		39,000		39,000
Net income		194,000		180,000

Compute the payout ratio and return on common stockholders equity for both years. (Round answers to 0 decimal places, e.g. 15%.)

		2019			2020
Payout ratio		enter the payout ratio in percentages	%		enter the payout ratio in percentages	%
Return on common stockholders equity		enter the return on common stockholders equity ratio in percentages	%		enter the return on common stockholders equity ratio in percentages	%