The stockholders' equity accounts of Ayayai Corp. on January 1, 2025, were as follows. During 2025, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 12,000 shares of common stock for $72,000. Mar. 20 Purchased 2,400 additional shares of common treasury stock at $7 per share. Oct. 1 Declared a 7\% cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec. 1 Declared a $0.50 per share cash dividend to common stockholders of record on December 15 , payable Dec. 31 Determined that net income for the year was $670,000. Paid the dividend declared on December 1. Prepare the stockholders' equity section of the balance sheet at December 31, 2025. (Enter account name only and do not provide descriptive information.) AYAYAI CORP. Partial Balance Sheet $ $ Prepare the stockholders' equity section of the balance sheet at December 31, 2025. (Enter account name only and do not provide descriptive information.) AYAYAI CORP. Partial Balance Sheet $ $ Calculate the payout ratio, earnings per share, and return on common stockholders' equity. (Note: Use the common shares outstanding on January 1 and December 31 to determine the average shares outstanding.) (Round answers to 2 decimal places for per unit and percentage, e.g. 17.50 or 17.50%.) Payout ratio % Earnings per share $ Return on common stockholders' equity %