On January 1, 2022, Pina Colada Corp. purchased 5,000 shares of treasury stock. Other information regarding Pina Colada Corp. is provided as follows.

		2022		2021
Net income		$107,700		$100,000
Dividends on preferred stock		$27,895		$27,895
Dividends on common stock		$27,800		$18,950
Weighted-average number of common shares outstanding		36,800		55,000
Common stockholders equity beginning of year		$715,000		$550,000
Common stockholders equity end of year		$736,000		$715,000

(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		enter the ratio in percentages rounded to 1 decimal place %		enter the ratio in percentages rounded to 1 decimal place %