The stockholders' equity accounts of Sunland Corporation on January $1,2027,$ were as follows.

Preferred Stock $(8\%,$ $$100$ par noncumulative, $4,800$ shares authorized$)$

$$288,000$

Common Stock $($$$4$ stated value, $298,000$ shares authorized$)$

$953,600$

Paid$-$in Capital in Excess of Par Value$-$Preferred Stock

$14,400$

Paid$-$in Capital in Excess of Stated Value$-$Common Stock

$476,800$

Retained Earnings

$701,000$

Treasury Stock $(4,800$ common shares$)$

$38,400$

During $2027,$ the corporation had the following transactions and events pertaining to its stockholders' equity.

Feb $1$

Issued $4,800$ shares of common stock for $$33,600.$

Mar. $20$

Purchased $1,800$ additional shares of common treasury stock at $$8$ per share.

Oct. $1$

Declared a $8\%$ cash dividend on preferred stock, payable November $1.$

Nov. $1$

Paid the dividend declared on October $1,$

Dec $1$

Declared a $$0\mathrm{.}80$ per share cash dividend to common stockholders of record on December $15,$ payable December $31,2027.$

Dec $31$

Paid the dividend declared on December $1.$

QUESTION

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 earning per share to $2$ decimal places, eg$.$ $$2\mathrm{.}66$ and all other answers to $1$ decimal place. $17\mathrm{.}5\%.)$

Payout ratio $\%$

Earnings per share $

Return on common stockholders' equity $\%$