Here are comparative statement data for Duke Company and Lord Company, two competitors. All balance sheet data are as of December 31, 2020, and December 31, 2019. Duke Company Lord Company
2020 2019 2020 2019
Net sales $1,836,000 $561,000
Cost of goods sold $1,050,192 $296,208
Operating expenses $268,056 $79,101
Interest expense $9,180 $3,927
Income tax expense $53,244 $6,732
Current assets $329,500 $311,800 $82,600 $78,600
Plan assets (net) $522,000 $497,000 $138,600 $124,800
Current liabilities $64,000 $74,400 $35,800 $29,200
Long-term liabilities $109,000 $90,000 $28,600 $25,200
Common stock, $10 par $496,000 $496,000 $120,000 $120,000
Retained earnings $182,500 $148,400 $36,800 $29,000

Required:
a. Prepare a vertical analysis of the 2017 income statement data for Duke Company and Lord Company.
b. Compute the 2017 return on assets and the return on common stockholders' equity for both companies.