Here are comparative financial statement data for Sandhill Company and Whispering Company, two competitors. All data are as of December $31,2025,$ and December $31,2024.$

$\backslash$table$[[,$Sandhill Company,Whispering Company$],[,2025,2024,2025,2024],[$Net sales,$$1,889,000,,$$$578,000,],[$Cost of goods sold,$1,074,000,,284,000,],[$Operating expenses,$270,000,,92,000,],[$Interest expense,$6,900,,3,500,],[$Income tax expense,$65,800,,29,000,],[$Current assets,$590,015,$$$565,462,150,838,$$$143,835$

Compute the $2025$ return on assets and the return on common stockholder's equity for both companies.