Comparative Calendar Year Financial Data for a Company Are Shown

Comparative calendar year financial data for a company are shown below:
$\begin{array}{|l|r|r|}\hline & \underline { 2014 }& \underline { 2013 }\\\hline \text { Sales } & \$ 720,000 & \$ 607,500 \\\hline \text { Gross profit } & 270,000 & 224,800 \\\hline \text { Income before taxes } & 79,200 & 78,700 \\\hline \text { Net income } & 51,200 & 51,700 \\\hline \\\hline& \text { December 31, } & \text { December 31, } \\\hline &2014 & 2013 \\\hline \text { Liabilities } & \$ 493,500 & \$ 452,500 \\\hline \text { Common stock (\$12 par) } & 180,000 & 180,000 \\\hline \text { Contributed capital in excess of par } & 135,000 & 135,000 \\\hline \text { Retained earnings } & 204,000 & \underline{177,300} \\\hline \text { Total liabilities and equity } & \underline{ \$ 1,012,500} & \underline{\$ 944,800} \\\hline\end{array}$ Calculate:
(1)Return on total assets for 2014.
(2)Return on common stockholders' equity for 2014.