The following financial information is available for Plummer Corporation.

2014

2013

Average common stockholders” equity

$1,200,000

$900,000

Dividends paid to common stockholders

50,000

30,000

Dividends paid to preferred stockholders

20,000

20,000

Net income

290,000

200,000

Market price of common stock

20

15

The weighted-average number of shares of common stock outstanding was 80,000 for 2013 and 100,000 for 2014.

Instructions

Calculate earnings per share and return on common stockholders’ equity for 2014 and 2013.