9. Kiki Consulting has sales of $684,000, costs of $437,000, interest paid of $13,800, total assets of $712,000, and depreciation expense of $109,400. The tax rate is 21 percent and the equity multiplier is 1.6 . What is the return on equity? A) 21.30% B) 23.92% C) 20.06% D) 19.48% E) 21.98%