Sheridan Corporation provided the following financial information:

Common stockholders' equity as of 1/1/2017$1,440,000Common stockholders' equity as of 12/31/2017$1,760,000Net sales for the year 2017$800,000Net income for the year 2017$100,000Common stock dividends paid during 2017$10,000

Calculate the company's Return on Common Stockholders' Equity.

6.25%

12.50%

10.00%

1.56%