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 $214,000, and Atkins' beginning partnership capital balance for the current year is $391,000. The partnership had net income of $213,000 for the year. Barber withdrew $25,000 during the year and Atkins withdrew $20,000. What is Atkins's return on equity?

Multiple Choice

• 24.5%

• 27.2%

• 22.3%

• 30.8%

• 12.3%