sandhill tandy company reported the following balances at December 31, 2021: common stock $510,000; paid-in capital in excess of par-common stock $210,000; retained earnings $360,000. During 2022, the following transactions affected stockholder's equity. 1. Issued preferred stock with a par value of $210,000 for $240,000 2. Purchased treasury stock (common) for $80,000. 3. Earned net income of $249,897. 4. Declared and paid cash dividends of $96,000 ($26,000 preferred). What is the Return on common stockholders; equity?