John Tandy Company reported the following balances at December $31,2019$: common stock $$535,000$; paid$-$in capital in excess of par$-$common stock $$210,000$; retained earnings $$365,000.$ During $2020,$ the following transactions affected stockholder's equity.

$$Issued preferred stock with a par value of $$185,000$ for $$210,000.$

$$ Purchased treasury stock $($common$)$ for $$63,000.$ Earned net income of $$240,000.$ Declared and paid cash dividends of $$82,000($$$15,000$ preferred$).($b$)$

Compute Tandy's $2020$ return on common stockholders' equity. Balance for common stock at December $31,2020$ is $$472,000.$

$($Round answer to $1$ decimal place, e$.$g$.15\mathrm{.}2\%.)$

Return on common stockholders' equity