The stockholders' equity accounts ofBen's Asphalton January 1, 2022, were as follows.

Preferred Stock (7%, $100par noncumulative,4,500shares authorized) $270,000

Common Stock ($4stated value,270,000shares authorized) 900,000

Paid-in Capital in Excess of Par ValuePreferred Stock 13,500

Paid-in Capital in Excess of Stated ValueCommon Stock 432,000

Retained Earnings 619,200

Treasury Stock (4,500common shares) 36,000

During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity.

Feb.1 Issued4,500shares of common stock for $27,000.

Mar.20 Purchased900additional shares of common treasury stock at $7per share.

Oct.1 Declared a7% cash dividend on preferred stock, payable November 1.

Nov.1 Paid the dividend declared on October 1.

Dec.1 Declared a $0.50per share cash dividend to common stockholders of record on December 15, payable December 31, 2022.

Dec.31 Determined that net income for the year was $252,000. Paid the dividend declared on December 1.

How would I be able to calculate the payout ratio, earnings per share and return on common stockholders' equity (using the common shares outstanding on January 1 and December 31st to determine the average shares outstanding.)