Balance Sheet Year 1 Year 0 Assets: Cash \begin{tabular}{rr} $10,000 & $5,300 \\ 6,000 & 1,500 \\ 8,000 & 10,000 \\ 12,000 & 11,000 \\ (4,000) & (2,000) \\ $32,000 & $25,800 \\ \hline \end{tabular} Total assets Liabilities and Stockholders' Equity: Accounts payable Deferred revenues Long-term note payable Less: Discount on note payable Common stock Retained earnings Total liabilities and stockholders' equity $5,0001,00010,000(800)12,0004,800$32,000$6,0002,00010,000(1,000)6,0002,800$25,800 Refer to the information for Orea Industries. The return on common shareholders' equity for Orca Industries is: a. 15.6% b. 13.5% c. 11.9% d. 1096 . Balance Sheet Year 1 Year 0 Assets: Cash \begin{tabular}{rr} $10,000 & $5,300 \\ 6,000 & 1,500 \\ 8,000 & 10,000 \\ 12,000 & 11,000 \\ (4,000) & (2,000) \\ $32,000 & $25,800 \\ \hline \end{tabular} Total assets Liabilities and Stockholders' Equity: Accounts payable Deferred revenues Long-term note payable Less: Discount on note payable Common stock Retained earnings Total liabilities and stockholders' equity $5,0001,00010,000(800)12,0004,800$32,000$6,0002,00010,000(1,000)6,0002,800$25,800 Refer to the information for Orea Industries. The return on common shareholders' equity for Orca Industries is: a. 15.6% b. 13.5% c. 11.9% d. 1096