5. Pidris Corporation reported the following 10% Cumulative preferred stock, S50 par Common stock, S5 par Additional paid-in capital Retained earnings Net income December 31 2020 2019 $200,000 $200,000 240,000 180.000 160,000 130,000 480,000 430,000 150,000 Additional information: On May 1, 2020, 12,000 shares of common stock were issued. The preferred dividends were not declared during 2020. The market price of the common stock was $100 at December 31, 2020, The rate of return on common stock equity for 2020 is (4 points)