Comparative statement data for Farris Company and Ratzlaff Company, two competitors, appear below. All balance sheet data are as of 31, 2017, and December 31, 2016. Prepare a vertical analysis of the 2017 income statement data for Farris Company and Ratzlaff Company in columnar form. (Round percentages to 1 place, e.g. 12.1%.) Compute the return on assets and the return on common stockholders' equity ratios for both companies. (Round answers to 1 decimal place, e.g. 12.1%.)