Cash and short-term investments Accounts receivable (net) Inventory Property, plant, and equipment Total assets Liabilities and Stockholders' Equity $ 30,000 20,000 15,000 185,000 $250,000 Current liabilities $ 45,000 Long-term liabilities 70,000 Stockholders' equity-Common 135,000 Total liabilities and stockholders' equity $250,000 Income Statement Sales Cost of goods sold Gross margin Operating expenses Interest expenses Net income $85,000 45,000 $40,000 (15,000) (5,000) $20,000 Number of shares of common stock outstanding Market price of common stock 6,000 $20 Total dividends paid Cash provided by operations $9,000 $30,000 Using the data provided for Diane Company, what is the return on common stockholders' equity?