The following financial information is available for Sarasota Corporation (in millions) 2025 2024 Average common stockholders' equity $2.500 $2.525 Dividends declared for common stockholders Dividends declared for preferred stockholders Net income 291 649 45 45 500 550 (a1) Calculate the payout ratio and return on common stockholders' equity for 2025 and 2024. (Round answers to 1 decimal place, e.g 12.5%) Payout ratio Return on common stockholders' equity 2025 2024 20