What's the payout ratio and return on common stockholders equity?

The stockholders' equity accounts of Ayayai Corp. on January 1, 2022, were as follows. During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. ,1 I Issued 2,500 shares of common stock for $15,000. Mar. 20 Purchased 500 additional shares of common treasury stock at $7 per share. Oct. 1 Declared a 7% cash dividend on preferred stock, payable November 1 . Nov, 1 Paid the dividend declared ori October 1. Dec. 1 Declared a $0.50 per share cash dividend to common stockholders of record on December 15, payable December 31,2. Dec. 31 Determined that net income for the year was $145,000. Paid the dividend declared on December 1. alculate the payout ratio, earnings per share, and return on common stockholders' equity. (Note: Use the common shares utstanding on January 1 and December 31 to determine the average shares outstanding) (Robnd onswers to 2 decimal places, 817.50%. Payout ratio Earnings per share 5 Return on common stockholders' equity