Martinez Corp. decided to issue common stock and used the $251,000 proceeds to redeem all of its outstanding bonds on January 1, 2022. The following information is available for the company for 2022 and 2021. 2022 2021 Net income $184.000 $ 148,000 Dividends declared for preferred stockholders 7,500 7,500 Average common stockholders' equity 1,184,000 810,000 Total assets 1,453,000 1,401,000 Current liabilities 169,000 169,000 Total liabilities 269,000 591,000 (a) Compute the return on common stockholders' equity for both years. (Round answers to 1 decimal place, e.g. 12.5%.) Return on common stockholders' equity ratio (C1) 2022 % Compute the debt to assets ratio for both years. (Round answers to 1 decimal place, e.g. 12.5%.) 2021 %