This financial information is available for Hoyle Corporation.

2010

2009

Average common stockholders’ equity

$1,800,000

$1,900,000

Dividends paid to common stockholders

90,000

70,000

Dividends paid to preferred stockholders

20,000

20,000

Net income

290,000

248,000

Market price of common stock

20

25

The weighted average number of shares of common stock outstanding was 180,000 for 2009 and 150,000 for 2010.

Instructions

Calculate earnings per share and return on common stockholders’ equity for 2010 and 2009.