The following financial information is available for Plummer Corporation.

2017 2016

Average common stockholders equity $1,120,000 $880,000

Dividends paid to common stockholders 47,000 30,000

Dividends paid to preferred stockholders 22,000 22,000

Net income 295,000 210,000

Market price of common stock 21 16

The weighted-average number of shares of common stock outstanding was 75,000 for 2016 and 103,000 for 2017.

Calculate earnings per share and return on common stockholders equity for 2017 and 2016