Carter Madison Precision Tools, Inc.s most recent balance sheet and income statement appear below: Statement of Financial Position December 31, Year 2 and Year 1 (in thousands of dollars) Year 2 Year 1 Assets Current assets: Cash................................................................... $ 320 $ 180 Accounts receivable .......................................... 220 240 Inventory ........................................................... 140 130 Prepaid expenses............................................... 20 20 Total current assets............................................... 700 570 Plant and equipment, net ...................................... 860 920 Total assets........................................................... $1,560 $1,490 Liabilities and Stockholders Equity Current liabilities: Accounts payable .............................................. $ 200 $ 170 Accrued liabilities ............................................. 80 80 Notes payable, short term.................................. 40 40 Total current liabilities ......................................... 320 290 Bonds payable ...................................................... 210 220 Total liabilities...................................................... 530 510 Stockholders equity: Preferred stock, $100 par value, 5% ................. 100 100 Common stock, $1 par value............................. 100 100 Additional paid-in capitalcommon stock ........ 150 150 Retained earnings.............................................. 680 630 Total stockholders equity.................................... 1,030 980 Total liabilities & stockholders equity................ $1,560 $1,490 Capstone Financial Ratios Activity for ACCT202 Spring Quarter 2019 CS-7 continued Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars) Sales (all on account) ........................................... $1,220 Cost of goods sold ................................................ 790 Gross margin ........................................................ 430 Selling and administrative expense ...................... 268 Net operating income ........................................... 162 Interest expense .................................................... 26 Net income before taxes....................................... 136 Income taxes (30%).............................................. 41 Net income ........................................................... $ 95 Dividends on common stock during Year 2 totaled $40 thousand. Dividends on preferred stock totaled $5 thousand. The market price of common stock at the end of Year 2 was $12.87 per share. What is the return on common stock holders equity?