The Following Information Is Available for Epstein Corporation Instructions
Compute the Payout Ratio and Return on Common Stockholders

The following information is available for Epstein Corporation $\begin{array}{lrr}&2014&2013\\\text { Average common stockholders' equity } & \$ 1,500,000 & \$ 1,000,000 \\\text { Average total stockholders' equity } & 2,000,000 & 1,500,000 \\\text { Common dividends declared and paid } & 72,000 & 50,000 \\\text { Preferred dividends declared and paid } & 30,000 & 30,000 \\\text { Net income } & 180,000 & 150,000\end{array}$ Instructions
Compute the payout ratio and return on common stockholders' equity for both years. Briefly comment on your findings.