On January 1, 2020, Sheffield Corporation purchased 2,000 shares of treasury stock. Other information regarding Sheffield Corporation is provided as follows. 2019 2020 Net Income $205,000 $210,000 Dividends on preferred stock $31,000 $31,000 Dividends on common stock $19,000 $25,000 Common stockholders' equity beginning of year $598,000 $738,000 Common stockholders' equity end of year $738,000 $810,000 Compute return on common stockholders' equity for each year. (Round answer to 1 decimal place, e.g. 10.5.) 2019 2020 Return on common stockholders' equity % %