For the current year, Company A had sales of $350,000, net income of $250,000 and average common Stockholders' Equity of $900,000. During the same year, Company B had sales of $210,000, net income of $180,000 and average common Stockholders' Equity of $440,000. Which of the following statements is TRUE regarding this situation?

A. Company A has a better return on equity, $250,000 compared to Company B's $180,000.

B. Company B has a better return on equity,40.91% compared to Company A's 27.78%.

C. Company A has a better return on equity, $350,000 compared to Company B's $210,000

D. Company B has a better return on equity, 85.71% compared to Company A's 71.43%.