Here are comparative financial statement data for Sunland Company and Cheyenne Company, two competitors. All data are as of Decembr 31, 2025, and December 31, 2024. Prepare 2025 income statements and a vertical analysis for Sunland Company and Cheyenne Company. (Round percentage answers to 1 decimal place, eg. 2.5\%.) Compute the 2025 return on assets and the return on common stockholders' equity for both companies. (Round answers to 1 decimal place, e.g. 2.5\%.)