The following financial statement information is available for Penn Corporation: 2019 Stockholders' equity - common 2020 $350000 784000 $270000 Net sales 406000 Cost of goods sold Net income Inc tax expense 697000 377000 80000 115000 48000 29000 Interest expense 14000 14000 24000 20000 Dividends paid to preferred stockholders Dividends paid to common stockholders 15000 10000 The return on common stockholders' equity for 2020 is O 28.2% 0 29.4%. O 21.3%. 0 32.9%