These averages are confusing me

Compute six ratios that measure Bonaparte Corporation's ability to eam profits. The company's comparative income statement follows. The data for 2015 are given as needed (Click the icon to view the comparative income statement.) Did the company's operating performance improve or deteriorate during 2017? 2017 4. JUU 2016 ( 5 18,291 6,459 2 . 187,500 13.20 e. Calculate the rate of return on common stockholders' equity for 2016 and 2017 Identify the formula, then calculate the common stockholders' equity (Round the percentages to two decimal places, XXX%) Preferred dividends D Average common equity - Return on equity ( 2017 ( 2016 ( Net income 25368 18291 2980 2980 Income statement (amounts in thousands) 2017 2016 2015 $ Sales revenues Less: Cost of goods sold Gross profit Less: Operating expenses Operating income Less: Interest expense Income before income taxes 211,400 $ 105,000 106,400 $ 53,000 53,400 $ 5,385 48,015 $ 22,647 182,910 96,000 86,910 46,000 40,910 6,459 34,451 16,160 Less: Income tax expense Print Done i Income statement - X 300J 0,413 LESS. Mesest expense Income before income taxes 48,015 $ 22,647 25,368 $ 34,451 16,160 Less: Income tax expense Net income 18,291 Additional data: Total assets Common stockholders' equity Preferred dividends Common shares outstanding during the year 180,000 61,110 207.000 $ 101.000 $ 2,980 $ 27,985 195,000 $ 92,000 $ 2.980 $ 27,985 26,000