RL Enterprises' beginning$-$of$-$year common stockholders' equity was $$519,000$ and its end$-$of$-$year common stockholders' equity was

$$524,000.$ RL$\text{'}$s net income was $$380,000$ and there was no preferred stock outstanding. What is RL$\text{'}$s return on common stockholders'

equity?

$74\%$

$73\%$

$71\%$

$72\%$