On January $1,2022,$ Swifty Corporation purchased $1,000$ shares of treasury stock. Other information regarding Swifty Corporation is provided as follows.

$\backslash$table$[[,2022,2021],[$Net income,$$220,000,$$$205,000],[$Dividends on preferred stock,$ $30,000,$$ $30,000],[$Dividends on common stock,$ $25,000,$$ $20,000],[$Weighted$-$average number of common shares outstanding,$9,000,10,000],[$Common stockholders' equity beginning of year,$$752,000,$$$602,000],[$Common stockholders' equity end of year,$$831,000,$$$752,000]]$

$($a$)$

Compute return on common stockholders' equity for each year. $($Round return on common stockholders' to $1$ decimal place, eg$,10\mathrm{.}5.)$

$$