Here are comparative statement data for Duke Company and Lord Company, two competitors. All balance sheet data are as of December 31, 2020, and December 31, 2019.

		Duke Company				Lord Company
		2020		2019		2020		2019
Net sales		$1,866,000				$561,000
Cost of goods sold		1,000,176				297,330
Operating expenses		264,972				79,101
Interest expense		9,330				3,927
Income tax expense		54,114				6,732
Current assets		325,000		$314,200		82,600		$79,200
Plant assets (net)		520,200		501,800		140,400		124,200
Current liabilities		64,800		74,400		37,000		30,200
Long-term liabilities		107,000		90,400		28,000		25,400
Common stock, $10 par		503,000		503,000		116,000		116,000
Retained earnings		170,400		148,200		42,000		31,800

Compute the 2020 return on assets and the return on common stockholders equity ratios for both companies. (Round answers to 1 decimal place, e.g. 12.1%.)

		Duke Company			Lord Company
Return on assets			%			%
Return on common stockholders equity			%			%

Condensed Income Statement For the Year Ended December 31, 2020 Duke Company Lord Company Dollars Percent Dollars Percent v Net Sales 1866000 100 561000 100) $ % % Cost of Goods Sold + 1000176| 53.6 297330 53 % % Gross Profit + 865824| 46.4 263670 47 % % Operating Expenses + 264972 14.2 79101) 14.1 % % Income From Operations 4) 600852 32.2 184569 32.9 % % Other Expenses and Losses Y Interest Expense + 9330 5 3927 7 % % Income Before Income Taxes 591522 31.7 180642| 32.2 % % Income Tax Expense 54114| 2.9 6732 1.2 % % M Net Income / (Loss) 537408 28.8 173910 31| % %