On January 1, 2022, Cullumber Company purchased 1,000 shares of treasury stock. Other information regarding Cullumber Company is provided as follows. 2022 2021 Net income Dividends on preferred stock $210,000 $195,000 $ 25,000 $ 25,000 Dividends on common stock $ 23,000 $ 17,000 Weighted-average number of common shares outstanding 9,000 10,000 Common stockholders' equity beginning of year $650,000 $595,000 Common stockholders' equity end of year $720,000 $650,000 (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 2022 % 2021 %