Here are comparative financial statement data for Oriole Company and Pharoah Company, two competitors. All data are as of December 31, 2022, and December 31, 2021.

	Oriole Company		Pharoah Company
	2022	2021	2022	2021
Net sales	$1,878,000		$559,000
Cost of goods sold	1,040,412		296,829
Operating expenses	261,042		78,260
Interest expense	9,390		3,913
Income tax expense	54,462		6,708
Current assets	322,500	$313,000	82,300	$79,800
Plant assets (net)	521,400	498,500	138,300	126,000
Current liabilities	64,200	76,000	34,400	29,000
Long-term liabilities	108,000	91,400	31,000	24,400
Common stock, $10 par	496,500	496,500	123,000	123,000
Retained earnings	175,200	147,600	32,200	29,400

a) Prepare a vertical analysis of the 2022 income statement data for Oriole Company and Pharoah Company.

b) Compute the 2022 return on assets and the return on common stockholders equity for both companies.