The following information is available for Evans Corporation: 2021 2020 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 Preferred dividends declared and paid Net income 72,000 50,000 30,000 30,000 360,000 300,000 Compute the return on common stockholders' equity for both years. Return on common stockholders' equity 2020 2021 %