These account balances at December 31 relate to Sportaid Inc.: *All dividends were declared in the current year. Sportaid's net income for the period is $119,600 and beginning common shareholders' equity is $681,400, and it declared the full amount of annual dividends on the preferred shares. What is Sportaid's return on common shareholders' equity? (Round the percentage to the nearest tenth percent, X.X\%.) A. 18.6% B. 15.7% C. 16.4% D. 17.5%