Selected year-end financial statements of Cabot Corporation follow. (All sales were on credit; selected balance sheet amounts at December 31, 2015, were inventory, $49,900; total assets, $219,400; common stock, $82,000; and retained earnings, $39,468.)

CABOT CORPORATION Income Statement For Year Ended December 31, 2016
Sales	$	449,600
Cost of goods sold		297,850
Gross profit		151,750
Operating expenses		99,400
Interest expense		3,900
Income before taxes		48,450
Income taxes		19,518
Net income	$	28,932

CABOT CORPORATION Balance Sheet December 31, 2016
Assets				Liabilities and Equity
Cash	$	10,000		Accounts payable	$	17,500
Short-term investments		9,400		Accrued wages payable		4,000
Accounts receivable, net		29,200		Income taxes payable		3,700
Notes receivable (trade)*		4,000		Long-term note payable, secured
Merchandise inventory		36,150		by mortgage on plant assets		65,400
Prepaid expenses		2,950		Common stock		82,000
Plant assets, net		149,300		Retained earnings		68,400
Total assets	$	241,000		Total liabilities and equity	$	241,000

* These are short-term notes receivable arising from customer (trade) sales.

Compute the following: (11) return on common stockholders' equity. (Do not round intermediate calculations.)

I started working on the following and I'm stuck and do I have the labeled correctly?

(11)	Return on Common Stockholders' Equity
	Choose Numerator:			/	Choose Denominator	=	Return On Common Stockholders' Equity
	Accounts receivable Cost of goods sold Current assets Current liabilities Net income Net loss Preferred dividends	-	Accounts receivable Cost of goods sold Current assets Current liabilities Net income Net loss Preferred dividends	/	Average com Average accounts receivable, net Average common stockholders' equity Average total assets Average total liabilities Current assets Current liabilities End of the year stockholders' equity mon stockholders' equity	=	Average accounts receivable, net Average common stockholders' equity Average total assets Average total liabilities Current assets Current liabilities End of the year stockholders' equity
2016:		-		/		=	0	%

	Choose Numerator:			/	Choose Denominator	=	Return On Common Stockholders' Equity
	Net income	-	Preferred dividends	/	Average common stockholders' equity	=	Return on common stockholders' equity
2016:		-		/		=	0