Carla Vista Corporation decided to issue common shares and used the $325,000 cash proceeds to pay off some of its non-current debt on January 1, 2022. The following information is available for the company for its calendar year end 2021 and 2022.

		2022		2021
Net income		$182,000		$139,000
Common dividends		18,000		8,000
Preferred dividends		13,000		15,000
Average common shareholders equity		1,094,000		669,000
Total assets		1,368,000		1,268,000
Current liabilities		96,000		96,000
Total liabilities		274,000		599,000

Calculate the return on common shareholder's equity ratio for both years. (Round answers to 1 decimal place, e.g. 15.2%.)

		2022			2021
Return on common shareholders equity		enter percentages	%		enter percentages	%

Calculate the debt to total assets ratio for both years. (Round answers to 1 decimal place, e.g. 15.2%.)

		2022			2021
Debt to total assets ratio		enter percentages	%		enter percentages	%