Please refer to Table

4minus5 for the following questions.

Table

4minus5

Yen Inc.

Balance Sheet

	2009		2010
Cash	$8,000		$12,200
Accounts receivable	12,000		13,000
Inventories	9,000		10,000
Land	20,000		20,000
Other fixed assets	16,000		19,800
Accumulated depreciation	(4,000)		(5,000)
Total assets	$61,000		$70,000
Accounts payable	$11,000		$12,000
Longminusterm Bonds	24,000		24,000
Common stock	14,000		14,000
Retained earnings	12,000		20,000
Liabilities & Equity	$61,000		$70,000

Yen Inc.

Income Statement

For the year ended December 31, 2010

Sales	$196,000
Cost of goods sold	(140,000)
Gross profit	$56,000
Operating expenses	(26,000)
Depreciation	(2,000)
EBIT	28,000
Interest expense	(2,000)
EBT	26,000
Taxes	(9,000)
Net Income	$17,000

Based on the information contained in Tables

what was Yen's return on common equity for 2010?

A - 121.4%

B - 24.3%

C 50.0%

D 85.0%