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 $0.50 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 $365,000. Paid the dividend declared on December 1. (To close Income Summary and transfer net income to Retained Earnings) Retained Earnings 189150 Cash Dividends (To close Cash Dividends to Retained Earnings) (To record payment of cash dividends payable) Preferred Stock Common Stock Paid-in Capital in Excess of Stated Value-Common Stock 1/1Bal \& 624000 CHEYENNE CORP. Partial Balance Sheet December 31,2025 Stockholders' Equity Paid-in Capital Preferred Stock Common Stock Total Paid-in Capital Additional Paid-in Capital Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Par-Common Stock Total Additional Paidein Capital Total Paid-in Capital Additional Paid-in Capital Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Par-Common Stock Total Additional Paid-in Capital Total Paid-in Capital Retained Earnings Total Paid-in Capital and Retained Earnings * Less TreasuryStock Total Stockholders' Equity 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%.) Payout ratio Earnings per share Return on common stockholders' equity %