The following information is available for A1 Corporation. 2025 2024 Average common stockholders' equity $1,500,000 $1,000,000 Average total stockholders' equity 2,000,000 1,500,000 Common dividends declared and paid 72,000 50,000 Preferred dividends declared and paid Net income 30,000 30.000 180,000 150,000 Compute the payout ratio and return on common stockholders' equity for each year. (Round answers to 0 decimal places, e.g. 15%) Payout ratio Return on common stockholders' equity 2025 % 2024