The stockholders' equity accounts of Bramble 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 14,000 shares of common stock for $84,000. Mar. 20 Purchased 2,800 additional shares of common treasury stock at $7 per share. Oct. 1 Declared a 7%6 cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec 1 Declared a S0.50 per share cash dividend to common stockholders of record on December 15, payable December 31 , 2 Dec 31 Determined that net income for the year was $785,000. Paid the dividend declared on December 1 . 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 onswers to 2 decimol ploces for per unit and percentage, es. 17.50 or 17.50% ) Payout ratio Earnings per share 3 Return on common stockholders' equity %