The following information pertains toSkysong, Inc. Assume that all balance sheet amounts represent both average and ending balance figures. Assume that all sales were on credit.

AssetsCash and short-term investments $45900

Accounts receivable (net) 38000

Inventory 23100

Property, plant and equipment 211000 Total Assets $318000 Liabilities and Stockholders' Equity Current liabilities $61000 Long-term liabilities 89100 Stockholders' equitycommon 167900 Total Liabilities and Stockholders' Equity $318000 Income Statement Sales revenue $97000 Cost of goods sold 71500 Gross profit 25500 Operating expenses 10700 Net income $ 14800

Number of shares of common stock 7900 Market price of common stock $ 19 Dividends per share on common stock 7.6 Cash provided by operations $31000

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