The following information pertains to Dallas Company. Assume that all balance sheet amounts represent both average and ending balance figures and that all sales were on credit. Assets Cash and short-term investments $42,758 Accounts receivable (net) 26,561 Inventory 32,850 Property, plant, and equipment 271,715 Total Assets $373,884 Liabilities and Stockholders' Equity Current liabilities $56,547 Long-term liabilities 89,707 Common stock, $20 par 121,840 Retained earnings 105,790 Total Liabilities and stockholders' equity $373,884 Income Statement Sales Cost of goods sold $92,283 41,527 Sales Cost of goods sold Gross margin Operating expenses Net income Income Statement $92,283 41,527 $50,756 26,314 $24,442 Number of shares of common stock 6,092 Market price of common stock $20 Dividends per share $1.00 Cash provided by operations $40,000 What is the return on stockholders' equity? a. 4.0% Ob. 5.0% c. 1.3% Od. 23.1%