Green Thumb Garden Supplies reported the following information for 2017 and 2018: 2018 2017 Assets Cash Accounts receivable Inventory Property, plant, and equipment Total assets S 50.000 S 45.000 35.000 25.000 25.000 20.000 240.000 210.000 $350,000 $300.000 S 65.000 S 60.000 110,000 90.000 175,000 150,000 $350.000 $300.000 Liabilities and Shareholders' Equity Current liabilities Non-current liabilities Shareholders' equity-common Total liabilities and shareholders' equity Income statement for 2018 Sales Cost of goods sold Gross profit Operating expenses Income before income tax Income tax expense Net income $95.000 45.000 50.000 15,000 35.000 5,000 $30.000 Share data for 2018 Weighted average number of common shares Market price per common share Dividends per share 6.000 $40 $0.90 What is the return on common shareholders' equity for 2018? 0 20.0% O 18.5% O 4.5% O 17.1%