On January 1, 2025, Blue Spruce Corp. had these stockholders' equity accounts. During the year, the following transactions occurred. Jan. 15 Declared a $0.60 cash dividend per share to stockholders of record on January 31 , payable February 15. Feb. 15 Paid the dividend declared in January. Apr. 15 Declared a 10\% stock dividend to stockholders of record on April 30, distributable May 15. On April 15, the market price of the stock was $14 per share. May 15 Issued the shares for the stock dividend. Dec. 1 Declared a $0.70 per share cash dividend to stockholders of record on December 15 , payable January 10,2026. Dec. 31 Determined that net income for the year was $373,000. Calculate the payout ratio and return on common stockholders' equity. (Round answers to 1 decimal place, e.g. 12.5\%.) Payout ratio % Return on common stockholders' equity % eTextbook and Media List of Accounts Attempts: 0 of 3 used