Sheridan Corporation provided the following financial information:

Greenstone Company provided the following financial information:

Common stockholders' equity as of 1/1/2017	$3,515,625
Common stockholders' equity as of 12/31/2017	$4,296,875
Net sales for the year 2017	$1,953,125
Net income for the year 2017	$125,000
Common stock dividends paid during 2017	$10,000

Calculate the company's Payout Ratio.

Calculate the company's Return on Common Stockholders' Equity.