Congo Corp. reported the following balance sheet:

Cash

$28,000

Accounts payable

$5,000

Accounts receivable

15,000

Notes Payable

12,000

Inventory

45,000

Accruals

17,000

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

Congo has sales of $600,000 and net income of $50,000.Gemini's return on equity is:

5.00%

50.00%.

38.17%.

41.13%.