The following information pertains to Windsor, Inc.. 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 $ 53900

Accounts receivable (net) 40000

Inventory 30900

Property, plant and equipment 214000

Total Assets $338800

Liabilities and Stockholders Equity

Current liabilities $ 59300

Long-term liabilities 94500

Stockholders equitycommon 185000

Total Liabilities and Stockholders Equity $338800

Income Statement

Sales revenue $ 100000

Cost of goods sold 66500

Gross profit 33500

Operating expenses 11800

Net income $ 21700

Number of shares of common stock 6900

Market price of common stock $19

Dividends per share on common stock 6

Cash provided by operations $41000

What is the return on common stockholders equity for this company?