On January 1, 2022, Sunland Corporation purchased 1,600 shares of treasury stock. Other information regarding Sunland Corporation is provided as follows. 2021 2022 Net income $195,000 $210,000 Dividends on preferred stock 33,000 33,000 Dividends on common stock 19,000 25,000 Common stockholders' equity beginning of year 598,000 746,000 Common stockholders' equity end of year 746,000 821,000 (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 %