Whispering Winds Corp. decided to issue common stock and used the $404,000 proceeds to redeem all of its outstanding bonds on January 1, 2025. The following information is available for the company for 2025 and 2024. Compute the return on common stockholders' equity for both years. (Round onswers to 1 decimal place, eg. 125\%) (c1) Compute the debt to assets ratio for both years. (Round answers to 1 decimal place, es. 12k\%)