Shown below is the liabilities and stockholders equity section of the balance sheet for Whispering Company and Metlock Company. Each has assets totaling $4,020,000.

Whispering Co.				MetlockCo.
Current liabilities		$303,000		Current liabilities		$373,000
Long-term debt, 10%		1,150,000		Common stock ($20 par)		2,910,000
Common stock ($20 par)		1,830,000		Retained earnings (Cash dividends, $349,000)		737,000
Retained earnings (Cash dividends, $205,000)		737,000
		$4,020,000				$4,020,000

For the year, each company has earned the same income before interest and taxes.

		Whispering Co.		Metlock Co.
Income before interest and taxes		$1,110,000		$1,110,000
Interest expense		115,000		0
		995,000		1,110,000
Income taxes (20%)		199,000		222,000
Net income		$796,000		$888,000

At year-end, the market price of Whisperings stock was $101 per share, and Metlocks was $63.50. Assume balance sheet amounts are representative for the entire year.

Calculate the return on common stock equity and the net income per share for each of the companies. (Round answers to 2 decimal places, e.g. 16.85%.)