Here are comparative financial statement data for Oriole Company and Kimberly Company, two competitors. All data are as of December 31, 2022 , and December 31, 2021. \begin{tabular}{lrrrr} & \multicolumn{2}{c}{ Oriole Company } & \multicolumn{2}{c}{ Kimberly Company } \\ \hline Net sales & \multicolumn{1}{c}{2022} & 2021 & 2022 & 2021 \\ \hline Cost of goods sold & $1,866,000 & & $561,000 & \\ Operating expenses & 1,000,176 & & 297,330 & \\ Interest expense & 264,972 & & 79,101 & \\ Income tax expense & 9,330 & & 3,927 & \\ Current assets & 54,114 & & 6,732 & \\ Plant assets (net) & 325,000 & $314,200 & 82,600 & $79,200 \\ Current liabilities & 520,200 & 501,800 & 140,400 & 124,200 \\ Long-term liabilities & 64,800 & 74,400 & 37,000 & 30,200 \\ Common stock, \$10 par & 107,000 & 90,400 & 28,000 & 25,400 \\ Retained earnings & 170,400 & 148,200 & 42,000 & 31,800 \end{tabular} Prepare a vertical analysis of the 2022 income statement data for Oriole Company and Kimberly Company. (Round percentages to 1 decimal place, e.g. 12.1%. Condensed Income Statement For the Year Ended December 31, 2022 Oriole Company Dollars Net Sales Cost of Goods Sold Gross Profit Operating Expenses Income From Operations Other Expenses and Losses Interest Expense Income Before Income Taxes Income Tax Expense Net Income / (Loss) $1,866,000 Percent \begin{tabular}{|r|r} \hline 100.0 & % \\ \hline \end{tabular} $561,000 Kimberly Company Dollars Compute the 2022 return on assets and the return on common stockholders' equity ratios for both companies. (Round answers to 1 decimal place, e.g. 12.1%.)