The following information is available for Nash's Trading Post, LLC

		2020		2019
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		70,000		50,000
Preferred dividends declared and paid		30,000		30,000
Net income		180,000		150,000

Compute the payout ratio and return on common stockholders equity for both years. (Round answers to 0 decimal places, e.g. 15%.)

		2019			2020
Payout ratio		enter the payout ratio in percentages	%		enter the payout ratio in percentages	%
Return on common stockholders equity		enter the return on common stockholders equity ratio in percentages	%		enter the return on common stockholders equity ratio in percentages	%