please help me with the last part Earnings per share and Return on common stockholder" equity

During 2025 , the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 13,000 shares of common stock for $78,000. Mar. 20 Purchased 2,600 additional shares of common treasury stock at $7 per share. Oct. 1 Declared a 7\% cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec. 1 Declared a $0.50 per share cash dividend to common stockholders of record on December 15, payable December 31,2025. Dec. 31 Determined that net income for the year was $730,000. Paid the dividend declared on December 1. Journalize the transactions. (Include entries to close net income and dividends to Retained Earnings.) (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) \begin{tabular}{|ll|} \hline Nov. 1 & Dividends Payable \\ \hline \end{tabular} Cash Cash Dividends 323,700 Dividends Payable 323,700 Dec. 31 Income Summary 730,000 Retained Earnings (To close Income Summary and transfer net income to Retained Earnings) Retained Earnings 378,300 Cash Dividends (To close Cash Dividends to Retained Earnings) (To close Cash Dividends to Retained Earnings) \begin{tabular}{|ll|} \hline Dec. 31 & Dividends Payable \\ & Cash \\ \hline \end{tabular} 323,700 (To record payment of cash dividends payable) Enter the beginning balances in the accounts and post the journal entries to the stockholders' equity accounts. (Post entries in the order of journal entries recorded in the previous part. For accounts that have zero ending balance, the entry should be the balance date and zero for the amount on the normal side of the account.) Paid-in Capital in Excess of Stated Value-Common Stock Retained Earnings Cash Dividends 12/31 378,300 12/31 Bal. Treasury Stock 1/1Bal2 104,000 \begin{tabular}{ll} \hline 3/20 & \\ 12/31 Bal. & \\ 18,200 \\ \hline \end{tabular} Prepare the stockholders' equity section of the balance sheet at December 31, 2025. (Enter account name only and do not provide descriptive informatio Paid-in Capital in Excess of Stated Value-Common Stock 1,274,000 Paid-in Capital in Excess of Par-Preferred Stock 39,000 Retained Earnings Total Paid-in Capital and Retained Earnings 6,885,5002,140,500 Less : Treasury Stock Total Stockholders' Equity Calculate the payout ratio, earnings per share, and return on common stockholders' equity. (Note: Use the common shares outstanding on January 1 and December 31 to determine the average shares outstanding.) (Round answers to 2 decimal places for per unit and percentage, e.g. 17.50 or 17.50\%.) Payout ratio % Earnings per share $ Return on common stockholders' equity % During 2025 , the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 13,000 shares of common stock for $78,000. Mar. 20 Purchased 2,600 additional shares of common treasury stock at $7 per share. Oct. 1 Declared a 7\% cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec. 1 Declared a $0.50 per share cash dividend to common stockholders of record on December 15, payable December 31,2025. Dec. 31 Determined that net income for the year was $730,000. Paid the dividend declared on December 1. Journalize the transactions. (Include entries to close net income and dividends to Retained Earnings.) (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) \begin{tabular}{|ll|} \hline Nov. 1 & Dividends Payable \\ \hline \end{tabular} Cash Cash Dividends 323,700 Dividends Payable 323,700 Dec. 31 Income Summary 730,000 Retained Earnings (To close Income Summary and transfer net income to Retained Earnings) Retained Earnings 378,300 Cash Dividends (To close Cash Dividends to Retained Earnings) (To close Cash Dividends to Retained Earnings) \begin{tabular}{|ll|} \hline Dec. 31 & Dividends Payable \\ & Cash \\ \hline \end{tabular} 323,700 (To record payment of cash dividends payable) Enter the beginning balances in the accounts and post the journal entries to the stockholders' equity accounts. (Post entries in the order of journal entries recorded in the previous part. For accounts that have zero ending balance, the entry should be the balance date and zero for the amount on the normal side of the account.) Paid-in Capital in Excess of Stated Value-Common Stock Retained Earnings Cash Dividends 12/31 378,300 12/31 Bal. Treasury Stock 1/1Bal2 104,000 \begin{tabular}{ll} \hline 3/20 & \\ 12/31 Bal. & \\ 18,200 \\ \hline \end{tabular} Prepare the stockholders' equity section of the balance sheet at December 31, 2025. (Enter account name only and do not provide descriptive informatio Paid-in Capital in Excess of Stated Value-Common Stock 1,274,000 Paid-in Capital in Excess of Par-Preferred Stock 39,000 Retained Earnings Total Paid-in Capital and Retained Earnings 6,885,5002,140,500 Less : Treasury Stock Total Stockholders' Equity Calculate the payout ratio, earnings per share, and return on common stockholders' equity. (Note: Use the common shares outstanding on January 1 and December 31 to determine the average shares outstanding.) (Round answers to 2 decimal places for per unit and percentage, e.g. 17.50 or 17.50\%.) Payout ratio % Earnings per share $ Return on common stockholders' equity %