Cash	$28,000		Accounts payable	$5,000
AR - Accounts receivable	15,000		Notes Payable	12,000
Inventory	45,000		Accruals	17,000
NFA - Net Fixed Assets	122,000		Long-Terms Debt	45,000
			Common Stock	10,000
			Retained Earnings	121,000
Total assets	$210,000		Total Liab. & Equity	$210,000

Sales = $600,000, NI (net income) = $50,000. ROE (return on equity) = ?(Hint: ROE = NI/TE)

A) 38.17%. B) 41.15%. C) 5.10%. D) 50.20%.