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		$1,549,035				$339,038
Cost of goods sold		1,080,490				241,000
Operating expenses		302,275				79,000
Interest expense		8,980				2,252
Income tax expense		54,500				6,650
Current assets		325,975		$312,410		83,336		$79,467
Plant assets (net)		521,310		500,000		139,728		125,812
Current liabilities		65,325		75,815		35,348		30,281
Long-term liabilities		108,500		90,000		29,620		25,000
Common stock, $10 par		500,000		500,000		120,000		120,000
Retained earnings		173,460		146,595		38,096		29,998

Prepare a vertical analysis of the 2017 income statement data for Farris Company and Ratzlaff Company in columnar form.

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