Barber and Atkins are partners in an accounting firm and share net income and loss equally. Barber's beginning partnership capital balance for the current year is $195,000, and Atkins' beginning partnership capital balance for the current year is $335,000. The partnership had net income of $153,000 for the year. Barber withdrew $92,000 during the year and Atkins withdrew $104,000. What is Barber's return on equity? Skipped 39.2% 29.7% 40.9% 20.4% 42.6%