On January 1, 2020, Wildhorse Co. purchased 1,400 shares of treasury stock. Other information regarding Wildhorse Co. is provided as follows. Net income Dividends on preferred stock Dividends on common stock Weighted-average number of common shares outstanding Common stockholders' equity beginning of year Common stockholders' equity end of year (a) 2019 $205,000 $ 25,000 $ 22,000 11,000 $601,000 $661,000 2020 $210,000 $ 25,000 $ 26,000 9,600 $661,000 $741,000 Compute return on common stockholders' equity for each year. (Round return on common stockholders' to 1 decimal place, e.g. 10.5.)