Here are comparative statement data for Oriole Company and Ivanhoe Company, two competitors. All balance sheet data are as of December 31, 2022, and December 31, 2021. Oriole Company Ivanhoe Company 2022 2021 2022 2021 Net sales $1,935,000 $552,000 Cost of goods sold 1,081,000 281,000 Operating expenses 254,000 90,000 Interest expense 7,800 2,900 Income tax expense 70,500 31,000 Current assets 378,131 $362,396 96,670 $92,182 Plant assets (net) Current liabilities 611,088 580,000 76,937 87,945 132,228 104,400 162,084 145,942 41,004 35,126 34,359 29,000 Long-term liabilities Common stock, $10 par 580,000 200.054 580,000 170,050 139,200 139,200 44,191 34,798 Retained earnings (61) 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%.) Oriole Company Ivanhoe Company Return on assets Return on common stockholders' equity