A company reports the following:

Net income	$375,000
Preferred dividends	75,000
Average stockholders' equity	2,500,000
Average common stockholders' equity	1,875,000

Determine (a) the A measure of profitability computed by dividing net income by average stockholders' equity.rate earned on stockholders' equity and (b) the A measure of profitability computed by dividing net income, reduced by preferred dividend requirements, by average common stockholders' equity.rate earned on common stockholders' equity.