The following information is available for Metlock Corporation. 2025 Average common stockholders' equity $1,360,000 Average total stockholders' equity 1,720,000 Common dividends declared and paid Preferred dividends declared and paid Net Income 53,040 40,000 156,000 2024 $860,000 1,360,000 34,020 40,000 126,000 Compute the payout ratio and return on common stockholders' equity for each year.