The Hummel Corporation reported the following income statement and balance sheet amounts and additional information for the end of the current year. End of prior year End of current year Net sales revenue (all credit) Cost of goods sold Gross profit Selling/general expenses $800,000 $504,000 $296,000 $184,000 $32,000 $80,000 $71,000 $329,000 $400,000 Interest expense Net income Current assets $20,000 Long - term assets $280,000 Total assets $300,000 Current liabilities $56,000 $16.000 Total assets $400,000 $300,000 $16,000 Current liabilities $56,000 Long - term liabilities Common stockholders' equity $84,000 $164,000 $260,000 $120,000 Total liabilities and stockholders' equity $400,000 $300,000 Inventory and prepaid expenses account for $28,000 of the current year's current assets. Average inventory for the current year is $12,000. Average net accounts receivable for the current year is $32,000. There are 20,000 shares of common stock outstanding. Total dividends paid during the current year were $100,000. The market price per share of common stock is $25. What is the company's dividend yield for the current year? O A. 14.20% O B. 80.00% O C. 20.00% OD. 16.00%