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3. Refer to the following balance sheet: Cash $28,000 Accounts payable $5,000 AR - Accounts receivable 15,000 Notes Payable |12,000 Inventory 45,000 Accruals 17,000 NFA - Net Fixed Assets 122,000 Long-Terms Debt 45,000 Common Stock 10,000 Retained Earnings 121,000 Total assets $210,000 Total Liab. & Equity $210,000 Sales = $600,000, NI (net income) = $50,000. ROE (return on equity) = ?(Hint: ROE = NI/TE) A) 38.17%. B) 41.15%. C) 5.10%. D) 50.20%