Current Attempt in Progress Sheffield Corp. had the following information in its financial statements for the year ended 2020 and 2021: Common cash dividends for the year 2021 $ 18600 Net income for the year ended 2021 136000 Market price of stock, 12/31/21 24 Common stockholders' equity, 12/31/20 2240000 Common stockholders' equity, 12/31/21 2600000 Outstanding shares, 12/31/21 145300 Preferred dividends for the year ended 2021 30000 What is the payout ratio for Sheffield Corp. for the year ended 2021? 17.5% 13.7% 36.0% 20.6%