Information for Sheridan Company is given below: Sheridan Company Balance Sheet December 31, 2021 Assets Equities Cash $293000 Accounts payable $632000 1957000 Income taxes payable 188000 Accounts receivable (net) 225000 Inventories 2439000 Miscellaneous accrued payables Bonds payable (8%, due 2023) 1850000 Plant and equipment, net of depreciation 1986000 Preferred stock ($100 par, 6% Patents 260000 700000 cumulative nonparticipating) Common stock (no par, 60,000 Other intangible assets 73100 Total Assets $7008100 shares authorized, issued and outstanding) 1126000 Retained earnings 2515100 Treasury stock-1500 shares of preferred (228000) Total Equities $7008100 Sheridan Company Income Statement Year Ended December 31, 2021 Net sales $9500000 Cost of goods sold 6000000 Gross profit 3500000 Operating expenses (including bond interest expense) 1500000 Income before income taxes 2000000 Income tax 470000 Net income $ 1530000 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 1530 + 3641 O 1488 +3599 O 1530 3599. 1488 + 3641