Following is financial statement information for Rogex Corporation: cash = $242; accounts receivable =$850; inventory = $820; net fixed assets =$3,408; accounts payable =$700; short-term notes payable =$740; long-term liabilities =$1,100; common stock =$1,160; retained earnings =$1,620; net sales =$2,768; cost of goods sold =$1,210; depreciation =$360; interest expense =$160; taxes =$312; addition to retained earnings =$508; and dividends paid =$218. What is the return on equity for Rogex? a. 18.4% b. 44.7% c. 26.1% d. 62.6%