The following financial information is available for Walgreen Company.

(in millions)

2007

2006

Average common stockholders’ equity

$10,610.1

$9,502.8

Dividends declared for common stockholders

326.2

275.2

Dividends declared for preferred stockholders

0

0

Net income

2,041.3

1,750.6

Instructions

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