Can someone help please with an explination for return on assets and common stockholder' equity?

*Problem 18-1A Comparative statement data for Farris Company and Ratzlaff Company, two competitors, appear below. All balance sheet data are as of December 31, 2017, and December 31, 2016 Farris Company Ratzlaff Company 2017 2016 2017 2016 $1,530,000 1,030,000 Net sales Cost of goods sold Operating expenses Interest expense Income tax expense Current assets Plant assets (net) Current liabilities Long-term liabilities Common stock, $10 par Retained earnings $339,600 241,000 79,500 2,900 6,000 302,800 9,000 54,000 326,500 $310,300 83,200 $78,000 519,000499,100 139,200 125,700 36,200 29,600 28,800 24,400 505,000505,000 116,000 116,000 41,400 33,700 65,000 107,600 75,600 89,800 167,900 139,000 Your answer is correct. Prepare a vertical analysis of the 2017 income statement data for Farris Company and Ratzlaff Company in columnar form. (Round percentages to 1 decimal place, e.g. 12.1%.) Condensed Income Statement or the Year Ended December 31, 201 Farris Company Dollars $153000 Ratzlaff Company Percent Dollars Percent 339600100 et Sale ost of Goods Sold ross Profi perating Expense 1030000 7,3% 41000 % 500,000.00 $98,600.00T29 Income From Operations 9100 ther Expenses and Losse nterest Expens ncome Before Income Taxe 123 % 88200 6200 ncome lax Expens 400 et Income (Loss) 13420018.8