Using the following data what is the return on equity and return on common equity ratios for 2021 and 2022?

\begin{tabular}{|lrr|} \hline \multicolumn{1}{|c|}{ ULTA Finances } & 2022 & \multicolumn{1}{c|}{2021} \\ \hline Accounts Payable & 18,450 & 17,260 \\ Accounts Receivable & 54,400 & 55,300 \\ Depreciation Expense & 2,300 & 2,250 \\ Cost of Goods Sold & 107,200 & 93,250 \\ Inventory & 42,700 & 37,800 \\ Cash \& Equivalents & 10,500 & 9,700 \\ Accumulated Depreciation & 30,200 & 27,900 \\ Fixed Expenses & 7,700 & 7,150 \\ Interest Expense & 3,400 & 2,905 \\ Common Stock & 40,500 & 40,500 \\ Long-Term Debt & 32,155 & 29,800 \\ Other Current Assets & 6,616 & 6,385 \\ \hline Sales & 151,250 & 138,250 \\ Selling, G\&A Expense & 15,500 & 13,400 \\ Retained Earnings & 22,750 & 18,240 \\ Other Current Liabilities & 8,406 & 8,604 \\ Plant \& Equipment & 56,945 & 53,219 \\ Short-Term Notes & 18,700 & 20,100 \\ Tax Rate & 30% & 30% \\ \hline & 9.75% & 9.75% \\ Cost of Capital & & \\ \hline \end{tabular}