\begin{tabular}{lrrr} & \multicolumn{1}{c}{2022} & & \multicolumn{1}{c}{2021} \\ \cline { 2 - 2 } \cline { 5 - 5 } Sales revenue & $11,700,000 & & $11,700,000 \\ Net income & 2,912,000 & & 3,250,000 \\ Interest expense & 800,000 & & 224,000 \\ Tax expense & 871,000 & & 975,000 \\ Dividends paid on common stock & 1,424,000 & & 1,641,600 \\ Dividends paid on preferred stock & 480,000 & & 480,000 \\ Total assets (year-end) & 18,850,000 & & 21,937,500 \\ Average total assets & 20,393,750 & & 28,420,800 \\ Total liabilities (year-end) & 9,600,000 & & 4,800,000 \\ Avg. total common stockholders' equity & 15,040,000 & & 22,560,000 \end{tabular} Use the information above to calculate the following ratios for both years: (Round answers to 1 decimal place, e.g. 12.5\% or 12.5.)