Based on the following information, in which year did the company have the best return on equity? Sales Net Income Average Common Stockholders' Equity Year 1 $3,000,000 Year 2 $2,100,000 $500,000 $2,500,000 $500,000 $2,400,000 Year 3 $1,000,000 $490,000 $2,300,000 Year 4 $1,800,000 $500,000 $2,325,581 A. Year 1 B. Year 2 C. Year 3 D. Year 4