Duke Company Lord Company 2019 2020 2019 2020 Net sales $1,896,000 $559,000 Cost of goods sold 1,020,048 296,829 Operating expenses 259,752 78,260 Interest expense 9,480 4,472 Income tax expense 53,088 6.149 Current assets 323,500 $312,400 82,000 $78,900 Plant assets (net) 519,900 501,500 140,400 123,300 Current liabilities 64,600 75,800 36,400 28,000 Long-term liabilities 109,000 90,600 30.600 25,600 Common stock, $10 par 500,500 500,500 124,500 124,500 Retained earnings 169,300 147,000 30,900 24,100 return on assets and the return on common stockholders' equity ratios for both companies. (Round answers to 1 decimal place, eg. 12.1%.) Return on assets Return on common stockholders' equity Duke Company Lord Company % %