The following financial information is available for Sheffield Corporation (in millions) Average common stockholders' equity Dividends declared for common stockholders Dividends declared for preferred stockholders Net income 2017 2016 $3,285 $3,365 50 545 50 610 Calculate the payout ratio and return on common stockholders' equity ratio for 2017 and 2016, (Round answers to 1 decimal place, eg, 12.5%) 2017 2016 Payout ratio Return on common stockholders' equity