The net income of a company for the year was $530,000. The company has no preferred stock. Common stockholders' equity was $1,200,000 at the beginning of the year and $2,100,000 at the end of the year. Calculate the rate of return on common stockholders' equity. (Round your answer to two decimal places.) 91 GE O A. 44.17% OB. 25.24% O C. 32.12% OD. 20.15% Eatio Walton, Inc. provides the following data: 2019 2018 Cash $41,000 $25,000 Accounts Receivable, Net 102,000 62,000 Merchandise Inventory 77,000 50,000 Property, Plant, and Equipment, Net 182,000 120.000 Total Assets $402,000 $257,000 Additional information for the year ending December 31, 2019: Net Credit Sales $510,000 Cost of Goods Sold 150,000 Interest Expense 24,000 Net Income 180,000 O A. 61.91% OB. 44.78% OC. 50.75% OD. 70.04%