Given this information: Cash Accounts receivable Inventory Prepaid rent Equipment Accumulated depreciation Land 2019 2020 $3,000 $4,200 $15,000 $14,000 $6,000 $7,000 $4,000 $1,000 $22,000 $26.000 ($4,000) ($5,200) $28,000 $21,000 $74,000 $68,000 Accounts payable Utilities payable Salaries payable Notes payable Interest payable Common stock Retained earnings 2019 2020 $8,500 $5.100 $7,000 $4,000 $1,400 $800 $32,000 $34.000 $1,200 $1,350 $20,000 $20,000 $3.900 $2,750 $74.000 $68,000 How much was return on equity if the company paid $12,000 in dividends during 2020? O 326.3% 46.5% 51.4% 56.4% None of the above