On January 1, 2022, Skysong, Inc. purchased 1,200 shares of treasury stock. Other information regarding Skysong. Inc. is provided as follows. 2022 2021 Net income Dividends on preferred stock $210,000 $205,000 $ 35,000 $ 35,000 Dividends on common stock $ 23,000 $ 19,000 Weighted-average number of common shares outstanding 8,800 10,000 Common stockholders' equity beginning of year $773,000 $599,000 Common stockholders' equity end of year $846,000 $773,000 (a) Compute return on common stockholders' equity for each year. (Round return on common stockholders' to 1 decimal place, eg. 10.5.) 2022 2021