For the current year, Company A had sales of $400,000, net income of $260,000 and average common Stockholders' Equity of $910,000. During the same year, Company B had sales of $240,000, 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 B has a better return on equity, 40.91% compared to Company A's 28.57%. B. Company A has a better return on equity, $400,000 compared to Company B's $240,000 C. Company A has a better return on equity, $260,000 compared to Company B's $180,000. D. Company B has a better return on equity, 75% compared to Company A's 65%. Sassy's Sweet Factory's Stockholders' Equity section includes the following information: Preferred Stock $15,000 Paid-in Capital in Excess of Par-Preferred Common Stock 5,000 17,000 Paid-in Capital in Excess of Par-Common 7,000 Retained Earnings 9,000 What was the total selling price of the preferred stock? A. $24,000 B. $22,000 C. $20,000 D. $15,000