Assets Cash and short-term investments Accounts receivable (net) Inventory Property, plant, and equipment Total assets $ 40,000 30,000 25,000 280,000 $375,000 Liabilities and Stockholders' Equity Current liabilities Long-term liabilities Stockholders' equity--Common Total liabilities and stockholders' equity $ 60,000 95,000 220,000 $375,000 Income Statement Sales Cost of goods sold Gross margin Operating expenses Net income $90,000 45,000 $45,000 15,000 $30,000 6,000 $20 Number of shares of common stock Market price of common stock Dividends per share Cash provided by operations $1.00 $40,000 What is the return on stockholders' equity? Oa. a. 7.3% Ob. 13.6% Oc. c. 40.9% "Od 20.5%