In $2019$ Manning Company has $$1,000,000$ in assets and $$1,000,000$ in stockholders equity, with $50,000$ shares outstanding the entire year. In the past year it had net income of $$75,000.$ On January $1,2020,$ it issued $$300,000$ in debt at $5\%$ and immediately repurchased $25,000$ Compute the Company's return on common stockholders' equity for $2019$ and $2020.($Round answers to $1$ decimal place, e$.$g$.5\mathrm{.}2\%.)$