SUPERVALU, one of the largest grocery retailers in the United States, is headquartered in Minneapolis. Suppose the following financial information (in millions) was taken from the company's 2022 annual report: net sales $43,100, net income $378, beginning stockholders' equity $2,650, and ending stockholders' equity $2,950. There were no dividends paid on preferred stock. Compute the return on common stockholders' equity. (Round answer to 2 decimal places, e.g. 12.56%.) The return on common stockholders' equity ratio 7.41 % On May 10, Sheffield Corp. issues 2,500 shares of $5 par value common stock for cash at $12 per share. Journalize the issuance of the stock. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit May 10 Cash 32500 Paid-in Capital in Excess of Par Value-Common Stock 12500