On january 1, 2017, sheffield corp. purchased 4,500 shares of treasury stock. other information regarding sheffield corp. is provided as follows. 2017 2016 net income $119,000 $109,000 dividends on preferred stock $25,000 $25,000 dividends on common stock $20,900 $18,650 weighted-average number of common shares outstanding 48,000 51,000 common stockholders’ equity beginning of year $710,400 $555,900 common stockholders’ equity end of year $948,000 $708,900 (a) compute return on common stockholders’ equity for each year. (round answers to 1 decimal place, e. g. 15.2.) 2017 2016 return on common stockholders' equity enter the ratio in percentages rounded to 1 decimal place%.