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 $1,525,000 $339,400 Cost of goods sold 1,100,000 240,700 Operating expenses 302,300 78,000 Interest expense 8,000 3,000 Income tax expense 55,000 6,000 Current assets 323,000 $312,700 83,200 $79,200 Plant assets (net) 519,300 500,600 139,200 124,200 Current liabilities 65,200 75,200 36,800 28,600 Long-term liabilities 108,000 90,000 29,800 26,000 Common stock, $10 par 500,000 500,000 117,000 117,000 Retained earnings 169,100 148,100 38,800 31,800 Compute the return on assets and the return on common stockholders equity ratios for both companies. (Round answers to 1 decimal place, e.g. 12.1%.) Farris Company Ratzlaff Company Return on assets % % Return on common stockholders equity % %