These account balances at December 31 relate to Sportaid, Inc. EB(Click the icon to view the account balances.) Sportaid's net income for the period is $120,000 and its average c common stockholders' equity is $656,150. Sportaid's return on common stockholders' equity is closest to OA. 18.3%. Data Table C. 17.2%. OD, 17.0%. Paid-in Capital in Excess of Par 250,000 83,000 71,500 $ 51,200Common Accounts Payable Accounts Receivable Common Stock Treasury Stock Bonds Payable 82.000 Preferred Stock, 10%, $100 Par 315,000 Retained Earnings.. 5,300 Notes Receivable 12,400 4,000 Print Done