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%.)

		2021			2022
Return on common stockholders equity		enter percentages rounded to 1 decimal place	%		enter percentages rounded to 1 decimal place	%