Selected current year-end financial statements of Cabot Corporation follow. (All sales were on credit; selected balance sheet amounts at December 31 of the prior year were inventory, $48,900; total assets, $189,400; common stock, $90,000; and retained earnings, $33,748.)

CABOT CORPORATION Income Statement For Current Year Ended December 31
Sales	$	448,600
Cost of goods sold		297,250
Gross profit		151,350
Operating expenses		98,600
Interest expense		4,100
Income before taxes		48,650
Income tax expense		19,598
Net income	$	29,052

CABOT CORPORATION Balance Sheet December 31
Assets				Liabilities and Equity
Cash	$	10,000		Accounts payable	$	17,500
Short-term investments		8,400		Accrued wages payable		3,200
Accounts receivable, net		33,700		Income taxes payable		3,300
Merchandise inventory		32,150		Long-term note payable, secured by mortgage on plant assets		63,400
Prepaid expenses		2,650		Common stock		90,000
Plant assets, net		153,300		Retained earnings		62,800
Total assets	$	240,200		Total liabilities and equity	$	240,200

Required: Compute the following: , (1) return on total assets, and (2) return on common stockholders' equity. (Do not round intermediate calculations.)