On January 1, 2020, Oriole Corporation purchased1,200shares of treasury stock. Other information regarding Oriole Corporation is provided as follows. 2019 2020 Net income $195,000 $220,000 Dividends on preferred stock $30,000 $30,000 Dividends on common stock $18,000 $23,000 Common stockholders' equity beginning of year $605,000 $656,000 Common stockholders' equity end of year $656,000 $741,000 Compute return on common stockholders' equity for each year.