This financial information is available for Klinger Corporation.

The weighted-average number of shares of common stock outstanding was 180,000 for 2013 and 150,000 for 2014.

Instructions
Calculate earnings per share and return on common stockholders€™ equity for 2014 and2013.

2014 2013 Average common stockholders equity Dividends paid to common stockholders Dividends paid to preferred stockholders Net income Market price of common stock $1,800,000 $1,900,000 70,000 20,000 191,000 25 90,000 20,000 200,000 20