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

		Sheridan Company				Crane Company
		2020		2019		2020		2019
Net sales		$1,861,000				$556,000
Cost of goods sold		1,051,465				323,592
Operating expenses		241,930				75,616
Interest expense		7,444				3,892
Income tax expense		65,135				28,356
Current assets		323,300		$313,100		81,900		$78,900
Plant assets (net)		527,500		500,000		138,300		125,600
Current liabilities		66,000		75,200		35,500		30,600
Long-term liabilities		116,000		88,000		29,200		24,700
Common stock, $10 par		491,000		491,000		118,000		118,000
Retained earnings		177,800		158,900		37,500		31,200 1. Prepare a vertical analysis of the 2020 income statement data for Sheridan Company and Crane Company. (Round all ratios to 1 decimal place, e.g. 2.5%.) 2. 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%.)