Refer to the information for Orca industries What is the return on common shareholder equity for Orca industries.

Below are the two most recent balance sheets and most recent income statement for Orca Industries. The company has an effective tax rate of 30%. Balance Sheet Assets: Year 1 Year 0 Cash $10,000 $5,300 Accounts Receivable (net) 6,000 1,500 Inventory 8,000 10,000 Long-lived assets 12,000 11,000 Less: Accumulated depreciation (4,000) (2,000) Total assets $32,000 $25,800 Liabilities and Stockholders' Equity: Accounts payable $5,000 $6,000 Deferred revenues 1,000 2,000 Long-term note payable 10,000 10,000 Less: Discount on note payable (800) (1,000) Common stock 12,000 6,000 Retained earnings 4,800 2,800 Total liabilities and stockholders' equity $32,000 $25,800 Income Statement For the year ended December 31, Year 1 Revenues Cost of goods sold Depreciation expense Interest expense Bad debt expense Other expense (including income taxes) Net income $42,000 (24,000) (2,000) (3,000) (2,000) (9,000) $2,000