These account balances at December 31 relate to Salem Sport, Inc.: (Click the icon to view the account balances.) Salem Sport's net income for the period is $120,000 and its average common stockholders' equity is $639,550. Salem Sport's return on common stockholders' equity is closest to O A. 17.6%. OB. 18.8%. O C. 17.5%. O D. 17.4%. Data table Accounts Payable Accounts Receivable Common Stock 51,300 81,150 312,000 Treasury Stock 5,900 Bonds Payable 3,100 Paid-in Capital in Excess of Par-Common 220,000 Preferred Stock, 10%, $100 Par 88,000 Retained Earnings 71,200 Notes Receivable 12,300