26) The Hummel Corporation reported the following income statement and balance sheet amounts and additional information for the end of the current vear ent year End of priory Net sales revenue (all credit) Cost of goods sold Gross profit elling/general expenses Interest expense Net income Current assets Long-term assets Total assets Current liabilities Long-term liabilities Common stockholders' equity Total liabilities and stockholders' equit $800,000 $504,000 $296,000 $184,000 $ 32,000 $80,000 71,000 $329,000 $400,000 56,000 $84,000 $260,000 $400,000 $20,000 $280,000 $300,000 $16,000 $164,000 $120,000 $300,000 Inventory and prepaid expenses account for $28,000 of the current year's current assets Average inventory for the current year is $12,000 Average net accounts receivable for the current year is $32,000 There are 40,000 shares of common stock outstanding Total dividends paid during the current year were $60,000 The market price per share of common stock is $25 What is the company's rate of return on common stockholder's equity for the current year? A)3077% B) 6.00% C) 42.11% D) 32.00%