Here are comparative financial statement data for Concord Company and Tammy Company, two competitors. All data are as of December 31, 2022, and December 31, 2021.

		Concord Company				Tammy Company
		2022		2021		2022		2021
Net sales		$1,830,000				$559,000
Cost of goods sold		1,099,830				296,829
Operating expenses		269,010				78,260
Interest expense		7,320				3,913
Income tax expense		54,900				6,149
Current assets		323,000		$312,700		83,200		$79,200
Plant assets (net)		519,300		500,600		139,200		124,200
Current liabilities		65,200		75,200		36,800		28,600
Long-term liabilities		108,000		90,000		29,800		26,000
Common stock, $10 par		500,000		500,000		117,000		117,000
Retained earnings		169,100		148,100		38,800		31,800

(b1)

Compute the 2022 return on assets and the return on common stockholders equity ratios for both companies. (Round answers to 1 decimal place, e.g. 12.1%.)

		Concord Company			Tammy Company
Return on assets		enter percentages rounded to 1 decimal place	%		enter percentages rounded to 1 decimal place	%
Return on common stockholders equity		enter percentages rounded to 1 decimal place	%		enter percentages rounded to 1 decimal place	%