The following data was taken from the accounting records of Splish Brothers Corporation: $20242023$ Total assets $$951000$ $$851000$ Total liabilities $251000241000$ Preferred shares $7510075100$ Common shares $301000301000$ Retained earnings $323900233900$ Additional data: Net income $141000$ Interest expense $25100$ sales revenue $981000$ the return on equity for $2024$ is a$\mathrm{.}18\mathrm{.}5\%$ b$.15\mathrm{.}6\%$ c$.16\mathrm{.}5\%$ d$.17\mathrm{.}4\%$