Using the information below. Develop a specific recommendation, with supporting rationale for the COMPANY'S management - Think about the financial strategy of the company, how to best balance THE COMPANY'S financial leverage to optimize shareholder wealth going forward taking into consideration the company's current market position, credit rating, dividend policy, etc.

Ratio	Microsoft 2021	Microsoft 2020	Microsoft 2019	Apple 2021
Price/Earnings ratio (P/E)	37.69	33.54	27.88	28.74
Price/Cash Flow ratio (P/CF)	27.94	24.08	21.20	21.76
Price/Book ratio (P/B)	3.21	11.52	10.05	12.95
Price/Forward Earnings	28.14	25.21	22.21	23.04
PEG ratio	2.70	2.11	1.82	2.48
Dividends per share	2.24	2.04	1.81	0.83

When comparing the market ratios of Microsoft and Apple, we can see that Microsoft has higher P/E, P/CF, and P/B ratios than Apple, which could indicate that investors are willing to pay more for Microsoft's earnings, cash flow, and book value per share. However, Apple has a lower PEG ratio, which could suggest that the market expects Apple's earnings growth to be stronger than Microsoft's in the future.

In terms of dividends per share, Microsoft has consistently paid higher dividends over the past 3 years compared to Apple. This could be attractive to investors looking for income.

To determine if common stockholders are receiving an adequate return on their investment, we need to look at the return on equity (ROE) and return on assets (ROA) ratios. Unfortunately, these ratios are not provided on the Morningstar website, but they can be calculated using financial statements.

Overall, based on the market ratios and dividend history, Microsoft and Apple could be considered reasonable investments depending on an investor's specific goals and risk tolerance. However, investors should conduct further research and analysis to make an informed decision.