Calculate the payout ratio, earnings per share, and return on common stockholders' equity. $($Note: Use the common shares The stockholders' equity accounts of Cheyenne Corp. on January $1,2025,$ were as follows.

During $2025,$ the corporation had the following transactions and events pertaining to its stockholders' equity.

Feb. $1$ Issued $6,500$ shares of common stock for $$39,000.$

Mar. $20$ Purchased $1,300$ additional shares of common treasury stock at $$7$ per share.

Oct. $1$ Declared a $7\%$ cash dividend on preferred stock, payable November $1.$

Nov. $1$ Paid the dividend declared on October $1.$

Dec. $1$ Declared a $$0\mathrm{.}50$ per share cash dividend to common stockholders of record on December $15,$ payable December $3$

Dec. $31$ Determined that net income for the year was $$365,000.$ Paid the dividend declared on December $1.$

outstanding on January $1$ and December $31$ to determine the average shares outstanding.$)($Round answers to $2$ decimal

places for per unit and percentage, e$.$g$.17\mathrm{.}50$ or $17\mathrm{.}50\%.)$