On January 1, 2022, Metlock, Inc. purchased 1,100 shares of treasury stock. Other information regarding Metlock, Inc. is provided as follows.

		2022		2021
Net income		$ 220,000		$ 195,000
Dividends on preferred stock		$ 35,000		$ 35,000
Dividends on common stock		$ 26,000		$ 21,000
Weighted-average number of common shares outstanding		10,900		12,000
Common stockholders equity beginning of year		$ 688,000		$ 598,000
Common stockholders equity end of year		$ 758,000		$ 688,000

Compute return on common stockholders equity for each year.