Calculate the payout ratio, earnings per share, and return on common stockholders' equity. (Note: Use the common shares outstanding on January 1 and December 31 to determine the average shares outstanding.) P11.2A (LO 2, 3, 4), AP The stockholders' equity accounts of Cyrus Corporation on January 1, 2022, were as follows. Journalize transactions, post, and prepare a stockholders' equity section; calculate ratios. GLS During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity. .