On January 1, 2017, Flounder Corp. purchased 5,500 shares of treasury stock. Other information regarding Flounder Corp. is provided as follows.

		2017		2016
Net income		$123,000		$113,000
Dividends on preferred stock		$27,400		$27,400
Dividends on common stock		$21,700		$20,450
Weighted-average number of common shares outstanding		44,000		51,000
Common stockholders equity beginning of year		$671,000		$459,000
Common stockholders equity end of year		$816,200		$612,000

(a) Compute return on common stockholders equity for each year.