The following information pertains to Swifty Company. Assume that all balance sheet amounts represent both average and ending balance figures. Assume that all sales were on credit. Assets Cash and short-term investments Accounts receivable (net) Inventory Property, plant and equipment Total Assets $43000 20000 25000 210000 $298000 Liabilities and Stockholders' Equity Current liabilities $ 55000 Long-term liabilities 118000 Stockholders' equity-common 125000 Total Liabilities and Stockholders' $298000 Equity Income Statement Sales revenue Cost of goods sold Gross margin Operating expenses Net income $ 85000 46000 39000 21000 $ 18000 Number of shares of common stock Market price of common stock Dividends per share on common stock Cash provided by operations 6000 $22 0.90 $30000 What is the return on common stockholders' equity for this company? O 14.4% O 6.1% O 24.4% O 54.4%