Sales	$ 8,500.00
COGS	$ 6,800.00
Gross profit	$ 1,700.00
General & admin. Expenses	$ 200.00
Depreciation	$ 500.00
Interest Expense	$ 150.00
EBT	$ 850.00
Taxes	$ 310.00
Net Income	$ 540.00
EPS	$ 2.84
	20X1 Beginning	20X1 Ending
Assets:
Cash	360	380
Marketable Securities	300	100
Receivables	1100	130
Inventories	600	910
Other	1900	660
Total Current Assets	4260	2180
Property, Plant, and Equipments	5230	3400
Other assets	2300	1000
Total Assets	11790	6580
Liabilities & Equity
Accounts Payable	2800	1300
Long-Term Debt	2400	900
Other Liabilities	1500	1400
Total Liabilities	6700	3600
8% Preferred Stock	500	500
Common Stock	2000	1800
Retained Earnings	2590	680
Total Liabilities & Equity	11790	6580

The return on equity using the DuPont system is closest to:

Group of answer choices

13.64%

15.12%

19.40%

21.76%