20. Ferman Corporation had net income of $140,000 and paid dividends of $40,000 to common lders and S20,000 to preferred stockholders in 2017. Ferman Corporation's common stockholders' equity at the beginning and end of 2017 was S870,000 and $1,130,000, respectively Ferman Corporation's return on common stockholders' equity was a. b. . d. 14%. 12%. 996. 8%