The following data were taken from the financial statements of Woodwork Enterprises Inc. for the current fiscal year. Assuming that there are no intangible assets.

Property, plant, and equipment $($net$)$ $$1,152,200$

Liabilities:

Current liabilities $$164,000$

Mortgage note payable, $10\%,$ ten$-$year note issued two years ago $823,000$

Total liabilities $$987,000$

Stockholders' equity:

Preferred $$2$ stock, $$100$ par $($no change during year$)$ $$740,250$

Common stock, $$10$ par $($no change during year$)740,250$

Retained earnings:

Balance, beginning of year $$790,000$

Net income $345,000$ $$1,135,000$

Preferred dividends $$14,805$

Common dividends $133,195(148,000)$

Balance, end of year $987,000$

Total stockholders' equity $$2,467,500$

Sales $$10,504,000$

Interest expense $$86,136$

Beginning$-$of$-$the$-$year amounts:

Property, plant, and equipment $($net$)$ $ $1,727,000$

Total assets $3,282,000$

Retained earnings $790,000$

Determine the following: $($f$)$ return on stockholders' equity, and $($g$)$ return on common stockholders' equity. Round to two decimal places.

f$.$ Return on stockholders' equity

g$.$ Return on common stockholders' equity