The stockholders equity accounts of Riverbed Corp on January 1, 2022, were as follows. During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 issued 15,000 shares of common stock for $90,000. Mar 20 Purchased 3,000 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 dedared on October 1. Dec. 1 Declared a $0.50 per share cash dividend to common stockholders of record on December 15, payable December 31,2. Dee 31 Determined that net income for the year was $920,000. 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 answers to 2 decimal places, es17.50%. Payout ratio Earnings per share Return on common stockholders' equity %