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 $277,000, and Atkins's beginning partnership capital balance for the current year is $199,000. The partnership had net income of $376,000 for the year. Barber withdrew $21,000 during the year and Atkins withdrew $91,000. What is Barber's return on equity?

Multiple Choice

• 52.1%

• 26.1%

• 67.9%

• 42.3%

• 58.5%