The following information pertains to Sheridan Company. Assume that all balance sheet amounts represent average balance figures.

Total assets

$$255000$

Stockholders' equity$-$common $,127500$

Total stockholders' equity $,182500$

Sales revenue

$92500$

Net income

$26500$

Number of shares of common

$5500$

stock

Common dividends

$4500$

Preferred dividends

$7000$

What is the return on common stockholders' equity ratio for Sheridan?

$12\mathrm{.}3\%,15\mathrm{.}3\%,16\mathrm{.}6\%,$ or $20\mathrm{.}0\%$