On January 1, 2020, Whispering Winds Corp. purchased 1,200 shares of treasury stock. Other information regarding Whispering Winds Corp. is provided as follows. 2019 2020 Net income Dividends on preferred stock $195,000 $210,000 $ 31,000 $31,000 Dividends on common stock $ 21,000 $ 24,000 Weighted-average number of common shares outstanding 11,000 9,800 Common stockholders' equity beginning of year $599,000 $665,000 Common stockholders' equity end of year $665,000 $743,000 (a) Compute return on common stockholders' equity for each year. (Round return on common stockholders' to 1 decimal place, e.g. 10.5.) Return on common stockholders' equity: 2019 3.9 % 2020 4 %