The following financial information is available for Walgreen Company.

(in millions)

2009

2008

Average common stockholders” equity

$13,622.5

$11,986.5

Dividends declared for common stockholders

471

394

Dividends declared for preferred stockholders

0

0

Net income

2,006

2,157

Instructions

Calculate the payout ratio and return on common stockholders” equity ratio for 2009 and 2008. Comment on your findings.