On January 1, 2020, Cheyenne Corp. purchased 1,400 shares of treasury stock. Other information regarding Cheyenne Corp. is provided as follows.

		2019		2020
Net income		$195,000		$210,000
Dividends on preferred stock		$ 25,000		$ 25,000
Dividends on common stock		$ 17,000		$ 23,000
Weighted-average number of common shares outstanding		12,000		10,600
Common stockholders equity beginning of year		$598,000		$694,000
Common stockholders equity end of year		$694,000		$766,000

(a) Compute return on common stockholders equity for each year. (Round return on common stockholders' to 1 decimal place, e.g. 10.5.)

		2019			2020
Return on common stockholders equity			%			%