Here are comparative statement data for Duke Company and Lord Company, two competitors. All balance sheet data are as of December 31, 2022, and December 31, 2021.

		Duke Company				Lord Company
		2022		2021		2022		2021
Net sales		$1,849,000				$546,000
Cost of goods sold		1,063,200				289,000
Operating expenses		240,000				82,000
Interest expense		6,800				3,600
Income tax expense		62,000				28,000
Current assets		325,980		$312,410		83,336		$ 79,467
Plant assets (net)		526,800		500,000		139,729		125,812
Current liabilities		66,325		75,815		35,348		30,281
Long-term liabilities		113,990		90,000		29,620		25,000
Common stock, $10 par		500,000		500,000		120,000		120,000
Retained earnings		172,460		146,600		38,096		29,998

(a) Prepare a vertical analysis of the 2022 income statement data for Duke Company and Lord Company. (Round all ratios to 1 decimal place, e.g. 2.5%.)

Condensed Income Statement For the Year Ended December 31, 2022
	Duke Company					Lord Company
	Dollars		Percent			Dollars		Percent
Net Sales	$1,849,000		100	%		$546,000		100	%
Costs of Goods Sold	1,063,200		enter percentages	%		289,000		enter percentages	%
select a summarizing line for the first part DividendsExpensesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31Sales RevenuesTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome Before Income TaxesOther Revenues and GainsOther Expenses and LossesIncome From OperationsCost of Goods SoldInterest ExpenseIncome Tax Expense	785,800		enter percentages	%		257,000		enter percentages	%
select an income statement item DividendsExpensesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31Sales RevenuesTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome Before Income TaxesOther Revenues and GainsOther Expenses and LossesIncome From OperationsCost of Goods SoldInterest ExpenseIncome Tax Expense	240,000		enter percentages	%		82,000		enter percentages	%
select a summarizing line for the second part DividendsExpensesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31Sales RevenuesTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome Before Income TaxesOther Revenues and GainsOther Expenses and LossesIncome From OperationsCost of Goods SoldInterest ExpenseIncome Tax Expense	545,800		enter percentages	%		175,000		enter percentages	%
select an opening section name DividendsExpensesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31Sales RevenuesTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome Before Income TaxesOther Revenues and GainsOther Expenses and LossesIncome From OperationsCost of Goods SoldInterest ExpenseIncome Tax Expense
select an income statement item DividendsExpensesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31Sales RevenuesTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome Before Income TaxesOther Revenues and GainsOther Expenses and LossesIncome From OperationsCost of Goods SoldInterest ExpenseIncome Tax Expense	6,800		enter percentages	%		3,600		enter percentages	%
select a summarizing line for the third part DividendsExpensesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31Sales RevenuesTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome Before Income TaxesOther Revenues and GainsOther Expenses and LossesIncome From OperationsCost of Goods SoldInterest ExpenseIncome Tax Expense	539,000		enter percentages	%		171,400		enter percentages	%
select an income statement item DividendsExpensesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31Sales RevenuesTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome Before Income TaxesOther Revenues and GainsOther Expenses and LossesIncome From OperationsCost of Goods SoldInterest ExpenseIncome Tax Expense	62,000		enter percentages	%		28,000		enter percentages	%
select a closing name for this statement DividendsExpensesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31Sales RevenuesTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome Before Income TaxesOther Revenues and GainsOther Expenses and LossesIncome From OperationsCost of Goods SoldInterest ExpenseIncome Tax Expense	$477,000		enter percentages	%		$143,400		enter percentages	%

(b1) Compute the 2022 return on assets and the return on common stockholders equity for both companies. (Round all ratios to 1 decimal place, e.g. 2.5%.)

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