please help! just need d, everything else is correct!

On January 1, 2025, Bramble 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 $12 per share. May 15 Bsued the shares for the stock dividend. Dec: 1 Declared a $0.60 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 $352,000 Dec. 31 Income Summary 352000 Retained Earnings 352000 (To close net income) Dec 31 Retained Earnings 79200 Stock Dividends 79200 (To close stockdividends) Dec 31 Retained Earnings 83160 Canh Dividends 83100 Common Stock Common Stock Dividends Distributable Common Stock Dividends Distributable \begin{tabular}{|c|c|c|c|} \hline 5/15 & 60000 & 4/15 & 66000 \\ \hline & & 12/31Bat & 0 \\ \hline \multicolumn{4}{|c|}{ Cash Dividends } \\ \hline 1/15 & 39600 & 12/31 & 83160 \\ \hline 12/1 & 43560 & & \\ \hline 12/31Ba & 0 & 7 & \\ \hline \multicolumn{4}{|c|}{ Stock Dividends } \\ \hline 4/15 & 79200 & 12/31 & 7920001 \\ \hline 12/31 6al = & 0 & & \\ \hline \end{tabular} BRAMBLE CORP. Partial Balance Sheet December 31,2025 Stockholders' Equity Paid-in Capital Capitalstock Cominon Stock $26000 Adtitional Paid-in Capital Paid-in Capital in Excess of Par-Common Stock Total Paid-in Capital 494200 Retained Earnings 1220200 Total Stocktholders' Equity \begin{tabular}{|c|c|} \hline & 799640 \\ \hline$ & 2019840 \\ \hline \end{tabular} Calculate the payout ratio and return on common stockholders' equity. (Round answers to 1 decimal place, es. 12.5\%) Payout ratio Return on common stockholders' equity Assistance Used eTextbook and Media List of Accounts Attempts: 1 of 3 used