Here are comparative financial statement data for Cullumber Company and Pharoah Company, two competitors. All data are December $31,2025,$ and December $31,2024.$

$\backslash$table$[[,$Cullumber Company,Pharoah Company$],[,2025,2024,2025,2024],[$Net sales,$$1,873,000,,$$$599,000,],[$Cost of goods sold,$1,062,000,,299,000,],[$Operating expenses,$254,000,,89,000,],[$Interest expense,$7,200,,3,400,],[$Income tax expense,$74,900,,34,000,],[$Current assets,$775,820,$$$743,536,198,340,$$$189,131],[$Plant assets $($net$),*,1,253,784,1,190,000,332,553,299,433],[$Current liabilities,$157,853,180,440,84,128,72,069],[$Long$-$term liabilities,$271,296,214,200,70,496,59,500],[$Common stock, $$10$ par,$1,190,000,1,190,000,285,600,285,600],[$betained earnings,$410,455,348,896,90,669,71,395]]$

Prepare $2025$ income statements and a vertical analysis for Cullumber Company and Pharoah Company. $($Round percentage answers to $1$ decimal place, e$.2\mathrm{.}5\%.)$

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Compute the $2025$ return on assets and the return on common stockholders' equity for both companies. $($Round answers to $1$ decimal place, e$.$g$.2\mathrm{.}5\%.)$

$\backslash$table$[[,$Cullumber Company,Pharoah Company,$],[$Return on assets,$\%,,\%],[$Return on common stockholders' equity,$\%,,\%]]$