Preferred Stock $(7\%,$ $$100$ par noncumulative, $7,000$ shares authorized$)$

$$420,000$

Common Stock $($$$4$ stated value, $420,000$ shares authorized$)$

$1,400,000$

Paid$-$in Capital in Excess of Par$-$Preferred Stock

$21,000$

Paid$-$in Capital in Excess of Stated Value$-$Common Stock

$672,000$

Retained Earnings

$963,200$

Treasury Stock $(7,000$ common shares$)$

$56,000$

During $2025,$ the corporation had the following transactions and events pertaining to its stockholders' equity.

Feb. $1$

Issued $7,000$ shares of common stock for $$42,000.$

Mar. $20$

Purchased $1,400$ 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. $1$

Dec. $31$

Declared a $$0\mathrm{.}50$ per share cash dividend to common stockholders of record on December $15,$ payable Decembe

Determined that net income for the year was $$390,000.$ Paid the dividend declared on December $1.--$with this information please 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$.17\mathrm{.}50$ or $17\mathrm{.}50\%)$