The following information pertains to Diane Company. Assume that all balance sheet amounts represent both average and ending balance figures and that all sales were on credit. O Cash and short-term investments. Accounts receivable (net) Inventory Property, plant, and equipment Assets $30,000 20,000 15,000 185,000 $250,000 Liabilities and Stockholders' Equity Total assets Current liabilities Long-term liabilities Common stock Retained earnings Total liabilities and stockholders' equity Income Statement Sales Cost of goods sold Gross profit Operating expenses Interest expense $45,000 70,000 80,000 55,000 $250,000 $85,000 (45,000) $40,000 (15,000) (5,000) Previous Next equity Income Statement Sales Cost of goods sold Gross profit Operating expenses Interest expense Net income $250,000 $85,000 (45,000) $40,000 (15,000) (5,000) $20,000 Number of shares of common stock outstanding Market price per share of common stock Total dividends paid $9,000 Cash provided by operations $30,000 What is the return on common stockholders' equity for Diane Company? a. 7.4% b. 6.75% O c. 14.8% O d. 13.5% 6,000 $20