Ayayai Corp. decided to issue common stock and used the $288,000 proceeds to redeem all of its outstanding bonds on January 1, 2017. The following information is available for the company for 2017 and 2016. 2016 Net income Dividends declared for preferred stockholders Average common stockholders' equity Total assets Current liabilities 2017 $ 197,000 8,600 1,125,000 1,426,000 175,000 301,000 $ 156,000 8,600 867,000 1,330,000 175,000 463,000 Total liabilities (a) Compute the return on common stockholders' equity for both years. (Round answers to 1 decimal place, e.g. 12.5%.) 2017 2016 Return on common stockholders' equity ratio % % Compute the debt to assets ratio for both years. (Round answers to 1 decimal place, e.g. 12.5%.) 2017 2016 Debt to assets ratio % %