Here are comparative statement data for Duke Company and Lord Company, two competitors. All balance sheet data are as of December 31, 2020, and December 31, 2019.

		Duke Company				Lord Company
		2020		2019		2020		2019
Net sales		$1,884,000				$561,000
Cost of goods sold		1,060,692				296,208
Operating expenses		261,876				79,662
Interest expense		9,420				4,488
Income tax expense		52,752				6,732
Current assets		321,000		$312,400		83,200		$79,500
Plant assets (net)		521,100		497,600		139,200		123,300
Current liabilities		65,800		74,400		35,800		31,800
Long-term liabilities		108,600		91,200		30,000		24,400
Common stock, $10 par		503,500		503,500		123,000		123,000
Retained earnings		164,200		140,900		33,600		23,600

Compute the 2020 return on assets and the return on common stockholders equity ratios for both companies. (Round answers to 1 decimal place, e.g. 12.1%.)

Question:

		Duke Company			Lord Company
Return on assets			%			%
Return on common stockholders equity			%			%

Duke Company Lord Company Dollars Percent Dollars Percent Net sales 1884000 100.0% 561000 100.0% Cost of goods sold 1060692 56.3% 296208 52.8% Gross Profit 823308 43.7% 264792 47.2% Operating expenses 261876 13.9% 79662 14.2% Income from Operations 561432 29.8% 185130 33.0% Other expenses and losses Interest expense 9420 0.5% 4488 0.8% Income before income taxes 552012 29.3% 180642 32.2% Income tax expense 52752 2.8% 6732 1.2% Net income/(loss) 499260 26.5% 173910 31.0% Duke Company Lord Company Dollars Percent Dollars Percent Net sales 1884000 100.0% 561000 100.0% Cost of goods sold 1060692 56.3% 296208 52.8% Gross Profit 823308 43.7% 264792 47.2% Operating expenses 261876 13.9% 79662 14.2% Income from Operations 561432 29.8% 185130 33.0% Other expenses and losses Interest expense 9420 0.5% 4488 0.8% Income before income taxes 552012 29.3% 180642 32.2% Income tax expense 52752 2.8% 6732 1.2% Net income/(loss) 499260 26.5% 173910 31.0%