Assume the following cost of goods sold data for a company:

2019	$1794000
2018	1420000
2017	1150000

If 2017 is the base year, what is the percentage increase in cost of goods sold from 2017 to 2019?

56.0%

81.0%

64.1%

123.5%

Financial statement information follows as of the end of each year.

	2021	2020
Common stockholders equity	$ 280,000	$ 238,000
Net income	134,000	90,000
Tax expense	22,000	18,000
Interest expense	12,000	12,000
Dividends paid to preferred stockholders	20,000	20,000
Dividends paid to common stockholders	15,000	10,000

Compute the return on common stockholders equity for 2021.

51.7%.

40.7%.

44.0%.

47.9%.