Mann Corporation decided to issue common stock and used the $120,000 proceeds to retire all of its outstanding bonds on January 1, 2017. The following information is available for the company for 2016 and 2017.

		2017		2016
Net income		$120,000		$100,000
Average stockholder's equity		1,000,000		800,000
Total assets		1,200,000		1,200,000
Current liabilities		100,000		100,000
Total liabilities		360,000		480,000

Compute the return on common stockholders' equity for both years. (Round answers to 1 decimal place, e.g. 10.2%.)

		2017		2016
Return on common stockholders' equity		enter return on common stockholders' equity ratio in percentages %		enter return on common stockholders' equity ratio in percentages %

Compute the debt to assets ratio for both years. (Round answers to 0 decimal places, e.g. 25%.)

		2017		2016
Debt to assets ratio		enter debt to assets ratio in percentages %		enter debt to assets ratio in percentages %