The following financial information is available for Sheridan Corporation

2022 2021

Average common stockholders equity $1,110,000 $853,000

Dividends paid to common stockholders 50,000 31,500

Dividends paid to preferred stockholders 15,500 15,500

Net income 280,000 205,000

Market price of common stock 22 16

The weighted-average number of shares of common stock outstanding was 79,000 for 2021 and 100,000 for 2022.

Calculate earnings per share and return on common stockholders equity for 2022 and 2021.