How do you fine Return on Common Equity? File is attached.

Bernie's Ltd. Income Statement For the Year ended December 31, 20X5 Income: Sales 682,000 Dividends 22,000 Interest 29,000 Gain on sale of PPE (Property Plant & Equipment) 19,000 Total income 752,000 Expenses: Cost of goods sold Depreciation Wages Interest Other expenses Total expenses 360,000 43,000 134,000 38,000 41,000 616,000 Net income before income tax expense Income tax expense Net income after income tax expense 136,000 36,000 100,000 Additional information: PPE purchases during 20X5 were $735,000 Issuance of mortgage payable during 20X5 $226,000 All prepaid expenses at the beginning of the year expired during 20X5. $5,000 was accrued for operating expenses at year end. Bernie's Ltd. Balance sheet As at December 31 20X5 20X4 Assets Cash 57,000 101,000 Accounts receivable 224,000 192,000 Inventory 323,000 330,000 Interest receivable 8,000 3,000 Prepaids 18,000 17,000 Long term receivable from Dennis's Ltd. 26,000 Property, Plant and Equipment(PPE), net 1,087,000 525,000 Total 1,743,000 1,168,000 Liabilities Accounts payable Accrued liabilities Wages payable Mortgage payable Shareholder's Equity Common shares Retained earnings Total 220,000 5,000 6,000 384,000 137,000 7,000 12,000 185,000 861,000 619,000 267,000 208,000 1,743,000 1,168,000 Please round up to 2 decimal places. Please note that percentages may be represented in decimal format. For example, 12% is the same as 0.12. If you calculate 0.123 it is correct to round to 12%. If you calculate 0.127 then it is correct to round to 13%. Bernie's Ltd. return on common equity at December 20X5 is: A. Not enough data provided to calculate it B. Between 6.25% and 7% C. Between 0 and 5% D. Between 7.25% and 8% E. Between 5.5 % and 6%