Calculate the payout ratio, earnings per share, and return on common stockholders' equity. (Note: Use the common shares 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. 17.50 or 17.50%. Payoutratio Earnings per share Return on common stockholders' equity % The stockholders' equity accounts of Ayayai 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 2,500 shares of common stock for $15,000. Mar. 20 Purchased 500 additional shares of common treasury stock at $7 per share. Oct. 1 Declareda 7% cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec. 1 Declareda $0.50 per share cash dividend to common stockholders of record on December 15, payable December 31,2 . Dec 31 Determined that net income for the year was $145,000. Paid the dividend declared on December 1