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	%	%

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

2017	2016
Debt to assets ratio	%	%