Here are comparative statement data for Wildhorse Company and Sandhill Company, two competitors. All balance sheet data are as of December $31,2022,$ and December $31,2021.$

Wildhorse Company

Sandhill Company

$2022$

$2021$

$2022$

$2021$

Net sales

$$1,805,000$

$$560,000$

Cost of goods sold

$983,725$

$303,520$

Operating expenses

$241,870$

$91,840$

Interest expense

$7,220$

$3,920$

Income tax expense

$66,785$

$30,240$

Current assets

$323,400$

$$313,700$

$83,900$

$$78,600$

Plant assets $($net$)$

$520,100$

$508,000$

$137,700$

$126,700$

Current liabilities

$65,500$

$76,800$

$35,400$

$30,000$

Long$-$term liabilities

$112,300$

$90,000$

$29,500$

$25,400$

Common stock, $$10$ par

$502,000$

$502,000$

$121,000$

$121,000$

Retained earnings

$163,700$

$152,900$

$35,700$

$28,900$

$($a$)$

Prepare a vertical analysis of the $2022$ income statement data for Wildhorse Company and Sandhill Company. $($Round ratios to $1$ decimal place, e$.$g$.2\mathrm{.}5\%.)$

Condensed Income Statement

For the Year Ended December $31,2022$

Wildhorse Company

Sandhill Compal

Percent

Per$$

Dollars

$$1,805,000$

$983,725$

$821,275$

$100$

$\%$

$\%$

$\%$

Dollars

$$560,000$

$303,520$

$256,480$

$241,870$

$579,405$

$7,220$

$572,185$

$66,785$

$$505,400$

$13\mathrm{.}4$

$\%$

$\%$

$91,840$

$164,640$

$28$

$\%$

$\%$

$\%$

$\%$

$3,920$

$160,720$

$30,240$

$$130,480$

$($b$1)$

Compute the $2022$ return on assets and the return on common stockholders' equity for both companies. $($Round ratios to $1$ decimal place, e$.$g$.2\mathrm{.}5\%.)$

Wildhorse Company

Sa

Return on assets

Return on common stockholders' equity

$\%$

$\%$