On January 1, 2022, Ayayai Corp. purchased 4,500 shares of treasury stock. Other information regarding Ayayai Corp. is provided as follows. 2022 2021 Net income $100,000 $90,000 Dividends on preferred stock $25,000 $25,000 Dividends on common stock $20,000 $18,000 Weighted average number of common shares outstanding Common stockholders' equity beginning of year 40,000 50,000 $700,000 $550,000 $800,000 $700,000 Common stockholders' equity end of year (a) Compute return on common stockholders' equity for each year. (Round answers to 1 decimal place, e.g. 15.2.) 2022 2021 Return on common stockholders' equity