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
Net sales		$1,590,000				$339,500
Cost of goods sold		1,000,000				240,700
Operating expenses		302,400				78,300
Interest expense		8,500				2,600
Income tax expense		54,900				6,300
Current assets		327,500		$314,800		82,900		$78,300
Plant assets (net)		520,800		498,500		138,300		123,300
Current liabilities		64,800		75,000		36,400		31,800
Long-term liabilities		108,000		89,400		30,200		24,600
Common stock, $10 par		504,500		504,500		124,000		124,000
Retained earnings		171,000		144,400		30,600		21,200

a) Compute the return on assets and the return on common stockholders equity ratios for both companies.

Farris Company

Return on Assets %

Return on common stockholder's equity %

Ratzlaff Company

Return on Assets %

Return on common stockholder's equity %