On January 1, 2022, Sunland Corporation purchased 1,200 shares of treasury stock. Other information regarding Sunland Corporation is provided as follows.

2021 2022

Net income $195,000 $220,000

Dividends on preferred stock 35,000 35,000

Dividends on common stock 22,000 26,000

Common stockholders equity beginning of year 603,000 685,000

Common stockholders equity end of year 685,000 763,000

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

Return on common stockholders equity

2021__________

2022___________