The following information pertains to Wayne Co$..$ Assume that all balance sheet amounts represent both average and ending balance figures. Assume that all sales were on credit. What is the return on common stockholders' equity?

Assets

Cash and short$-$term investments

$$40,000$

Accounts receivable, $($net$)$

$25,000$

Inventory

$20,000$

Property, plant and equipment

$210,000$

Total Assets

$$295,000$

Liabilities and Stockholders' Equity

Current liabilities

Long$-$term liabilities

Stockholders' equity$-$common

Total Liabilities and Stockholders' Equity

Income Statement

Sales revenue

Cost of goods sold

Gross margin

Operating expenses

Net income

$\backslash$table$[[$$$85,000$