On January 1, 2022, Kingbird, Inc. purchased 1,800 shares of treasury stock. Other information regarding Kingbird, Inc. is provided as follows.

		2022		2021
Net income		$220,000		$205,000
Dividends on preferred stock		$ 34,000		$ 34,000
Dividends on common stock		$ 25,000		$ 18,000
Weighted-average number of common shares outstanding		8,200		10,000
Common stockholders equity beginning of year		$667,000		$595,000
Common stockholders equity end of year		$746,000		$667,000

(a) Compute return on common stockholders equity for each year. (Round return on common stockholders' to 1 decimal place, e.g. 10.5.)

		2022			2021
Return on common stockholders equity						%