The expected cash value of an asset at the end of its useful life is known as A$.$ book value B$.$ carrying value C$.$ market value D$.$ residual value $/$r$/$n Beetles, Inc. recorded the following journal entry on March $2,2016.$ Cash Unearned Revenue $5,5005,500$ From the journal entry above, identify the transaction on March $2,2016.$ A$.$ Beetles sold goods for $\backslash (\backslash$$ $5,500\backslash )$ cash. B$.$ Beetles purchased goods worth $\backslash (\backslash$$ $5,500\backslash )$ a$$d signed a one $-$ year note for C$.$ Beetles paid $\backslash (\backslash$$ $5,500\backslash )$ for services to be received at a later date. D$.$ Beetles received $\backslash (\backslash$$ $5,500\backslash )$ for services to be performed in a later period. $/$r$/$n The net income of a company for the year was $\backslash (\backslash$$ $570,000\backslash ).$ The company has no preferred stock. Common stockholders' equity was $\backslash (\backslash$$ $1,500,000\backslash )$ at the begint year and $\backslash (\backslash$$ $2,600,000\backslash )$ at the end of the year. Calculate the rate of retum on common stockholders' equity. $($Round your answer to two decimal places.$)$ A$.\backslash (17\mathrm{.}98\backslash \%\backslash )$ B$.\backslash (38\mathrm{.}00\backslash \%\backslash )$ C$.\backslash (21\mathrm{.}92\backslash \%\backslash )$ D$.\backslash (27\mathrm{.}80\backslash \%\backslash )$