net income of $145,000 and preferred stock of $150,000. please solve for payout ratio, earnings per share, and return on common stockholder's equity.

Calculate the payout ratio, earnings per share, and return on common stockholders' equity. (Note: Use the common shares outstanding on January 1 and December 31 to determine the average shares outstanding) (Round answers to 2 decimal places for per unit and percentage, e.g. 17.50 or 17.50%.) Payout ratio 8 Earnings per share Return on common stockholders' equity % Retained Earnings 1/1 Bal. 12/31^ \begin{tabular}{|l|} \hline 145000 \\ \hline \end{tabular} 12/31Bal. Cash Dividends Treasury Stock 1/1 Bal. 3/204 12/31Bal. Paid-in Capital in Excess of Par-Preferred Stock \begin{tabular}{|c|c|c|c|} \hline \end{tabular} The stockholders' equity accounts of Ayayai Corp. on January 1, 2025, were as follows. During 2025, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 2,500 shares of common stock for $15,000. Mar. 20 Purchased 500 additional shares of common treasury stock at $7 per share. Oct. 1 Declared a 7% cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec. 1 Declared a $0.50 per share cash dividend to common stockholders of record on December 15 , payable December 31,22 Dec. 31 Determined that net income for the year was $145,000. Paid the dividend declared on December 1