The stockholders' equity accounts of Indigo Corporation on January 1, 2025, were as follows.

Preferred Stock (7%, $100 par noncumulative, 10,000 shares authorized) $600,000

Common stock ($4 stated value, 600,000 shared authorized) 2,000,000

Paid-in Capital in Excess of Par-Preferred Stock 30,000

Paid-in Capital in Excess of Stated Value-Common Stock 960,000

Retained Earnings 1,376,000

Treasury Stock (10,000 common shares) 80,000

During 2025, the corporation had the following transactions and event pertaining to its stockholders' equity.

Feb. 1 Issued 10,00 shares of common stock for $60,000

Mar. 20 Purchased 2,000 additional shared of common treasury stock at $7 per share

Oct. 1 Declared a 7% cash divided 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 December 31, 20205

Dec. 31. Determined that net income for the year was $550,000. Paid the dividend declared on December 1

Find the Payout Ratio, Earnings Per share, and the return on common Stockholders' equity