The balance sheets at the end of each of the first two years of operations indicate the following: Kellman Company Year 2 Year 1 Total current assets $620,600 $552,600 Total investments 63,400 41,400 Total property, plant, and equipment 920,500 607,800 Total current liabilities 120,000 86,400 Total long-term liabilities 322,000 229,400 Preferred 9% stock, $100 par 83,000 83,000 Common stock, $10 par 536,600 536,600 Paid-in capital in excess of par-common stock 66,000 66,000 476,900 200,400 Retained earnings Using the balance sheets for Kellman Company, if net income is $113,800 and interest expense is $36,200 for Year 2, what is the return on common stockholders' equity for Year 2 (round percent to two decimal points)?