Here are comparative statement data for Cullumber Company and Oriole Company, two competitors. All balance sheet data are as of December 31, 2020, and December 31, 2019. Cullumber Company 2020 2019 Oriole Company 2020 2019 $521,000 Net sales $1,775,000 1,036,600 246,725 260,500 80,755 Cost of goods sold Operating expenses Interest expense Income tax expense 5,325 3,647 53,250 24,487 Current assets $313,500 83,400 325,800 534,400 140,000 Plant assets (net) Current liabilities 505,000 74,400 $80,000 128,300 30,700 25,000 65,000 35,300 Long-term liabilities 113,900 90,000 29,700 491,000 119,000 Common stock, $10 par Retained earnings 491,000 190,300 119,000 33,600 163,100 39,400 (a) Prepare a vertical analysis of the 2020 income statement data for Cullumber Company and Oriole Company. (Round all ratios to 1 decimal place, e.g. Condensed Income Statement Cullumber Company Oriole Company Dollars Percent Dollars Percent $1,775,000 % $521,000 % 1,036,600 % 260,500 % 4 738,400 % 260,500 % 246,725 % 80,755 % 491,675 % 179,745 % 5,325 % 3,647 % 486,350 % 176,098 % 53,250 % 24,487 % $433, 100 % $151,611 % Compute the 2020 return on assets and the return on common stockholders' equity for both companies. (Round all ratios to 1 decimal place, e.g. 2.5%.) Cullumber Company Oriole Company Return on assets % % Return on common stockholders' equity % %