Selected information for Henry Company is as follows:

December 31

	2007	2008
Common stock ................................	$600,000	$600,000
Additional paid-in capital ..................	250,000	250,000
Retained earnings ...........................	170,000	370,000
Net income for year .........................	120,000	240,000

Henry's return on average common stockholder's equity, rounded to the nearest percentage point, for 2008 is

	20 percent.
	21 percent. 28 percent 40 percent