Please solve for letter D - the payout ratio and return on common stockholder's equity!!

AYAYAI CORP. Partial Balance Sheet December 31, 2025 Stockholders' Equity Paid-in Capital Capital Stock Common Stock $836000 Additional Paid-in Capital Paid-in Capital in Excess of Par-Common Stock Total Paid-in Capital 1357400521400 Retained Earnings 793440 Total Stockholders' Equity $150840 Calculate the payout ratio and return on common stockholders' equity. (Round answers to 1 decimal place, e.g. 12.5\%.) Payout ratio % Return on common stockholders' equity % On January 1, 2025, Ayayai Corp. had these stockholders' equity accounts. During the year, the following transactions occurred. Jan. 15 Declared a $0.50 cash dividend per share to stockholders of record on January 31 , payable February 15. Feb. 15 Paid the dividend declared in January. Apr. 15 Declared a 10\% stock dividend to stockholders of record on April 30, distributable May 15. On April 15, the market price of the stock was $14 per share. May 15 Issued the shares for the stock dividend. Dec. 1 Declared a $0.60 per share cash dividend to stockholders of record on December 15 , payable January 10,2026. Dec. 31 Determined that net income for the year was $372,000