The following information is given for four different companies for the current year: Company A Company B Company C Company D Total Assets $ 571,000 $ 494,000 $ 300,000 $ 400,000 Total Liabilities 330,000 284,000 120,000 100,000 Average Stockholders' Equity for the year (all common) 241,000 210,000 180,000 300,000 Net income for the current year was $100,000 for each company. Which company has the highest rate of return on common stockholders' equity for the year? (Round your final