On January 1, 2017, Skysong Industries purchased 1,900 treasury shares. Other information regarding Skysong Industries is provided below. 2016 2017 Net income Dividends on preference shares Dividends on ordinary shares Weighted average number of ordinary shares outstanding Ordinary shareholders' equity beginning of year Ordinary shareholders' equity end of year 196,300 26,700 19,600 11,500 602,400 752,400 216,400 26,700 23,800 9,600 752,400 839,308 Compute return on ordinary shareholders' equity for each year. (Round answers to 2 decimal places, e.g. 10.50% or 10.50.) 2016 2017 Return on ordinary shareholders' equity % %