The following financial information is available for Sunland Corporation.

The weighted$-$average number of shares of common stock outstanding was $76,000$ for $2021$ and $103,000$ for $2022.$

Calculate earnings per share and return on common stockholders' equity for $2022$ and $2021($Round answers to $2$ decimal places, e$.$g$.$

$10\mathrm{.}50\%$ or $10\mathrm{.}50.)$