Information for Crane Company is given below: Crane Company Balance Sheet December 31, 2021 Assets Equities Cash $ 280000 Accounts payable $ 625000 1940000 Income taxes payable 185000 Accounts receivable (net) Inventories 2430000 220000 Miscellaneous accrued payables Plant and equipment, 1800000 Bonds payable (8%, due 2023) net of depreciation 1980000 Preferred stock ($100 par, 6% Patents 258000 700000 cumulative nonparticipating) Other intangible assets 73000 Common stock (no par, 60,000 Total Assets $6961000 shares authorized, issued and outstanding) 1120000 Retained earnings 2531000 Treasury stock-1500 shares of preferred (220000) Total Equities $6961000 Crane Company Income Statement Year Ended December 31, 2021 Net sales $9000000 Cost of goods sold 5500000 Gross profit 3500000 Operating expenses (including bond interest expense) 1400000 Income before income taxes 2100000 Income tax 430000 Net income 1670000 Additional information: There are no preferred dividends in arrears, the balances in the Accounts Receivable and Inventory accounts are unchanged from January 1, 2021, and there were no changes in the Bonds Payable, Preferred Stock, or Common Stock accounts during 2021. Assume that preferred dividends for the current year have not been declared. The rate of return for 2021 based on the year-end common stockholders' equity was O 1670 = 3609. O 1628 = 3651. O 1628 = 3609. O 1670 = 3651