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		$1,830,000				$559,000
Cost of goods sold		1,099,830				296,829
Operating expenses		269,010				78,260
Interest expense		7,320				3,913
Income tax expense		54,900				6,149
Current assets		323,000		$312,700		83,200		$79,200
Plant assets (net)		519,300		500,600		139,200		124,200
Current liabilities		65,200		75,200		36,800		28,600
Long-term liabilities		108,000		90,000		29,800		26,000
Common stock, $10 par		500,000		500,000		117,000		117,000
Retained earnings		169,100		148,100		38,800		31,800

Condensed Income Statement For the Year Ended December 31, 2020 Duke Company Lord Company Dollars Percent Dollars Percent Net Sales 1830000 100 559000 100 % $ % Cost of Goods Sold 1099830 60.1 296829 53.1 % % Gross Profit 730170 39.9 262171 46.9 % % Operating Expenses 269010 14.7 78260 14 % % Income From Operations 461160 25.2 183911 32.9 % % Other Expenses and Losses Interest Expense 7320 0.4 3913 0.7 % % Income Before Income Taxes 453840 24.8 179998 32.2 % % Income Tax Expense 54900 3 % 6149 1.1 % Net Income / (Loss) 398940 21.8 173849 31.1 % % (b1) 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%.) Duke Company Lord Company Return on assets % % Return on common stockholders' equity % % Click if you would like to Show Work for this question: Open Show Work