TB MC Qu$.12-109($Algo$)$ Barber and Atkins are partners...

Barber and Atkins are partners in an accounting firm and share net income and loss equally. Barber's beginning partnership capital balance for the current year is $$103,000,$ and Atkins's beginning partnership capital balance for the current year is $$349,000.$ The partnership had net income of $$129,000$ for the year. Barber withdrew $$28,000$ during the year and Atkins withdrew $$117,000.$ What is Barber's return on equity?

Multiple Choice

$53\mathrm{.}2\%$

$26\mathrm{.}6\%$

$62\mathrm{.}6\%$

$46\mathrm{.}29$

$26\mathrm{.}48$