The following financial information is available for Sara Lee Corporation.

(in millions)

2007

2006

Average common stockholders’ equity

$2,532

$2,591

Dividends declared for common stockholders

298

611

Dividends declared for preferred stockholders

0

0

Net income

504

555

Instructions

Calculate the payout ratio and return on common stockholders’ equity ratio for 2007 and 2006. Comment on your findings.