These account balances at December 31 relate to Sportaid Inc.: Sportaid's net income for the period is $119,600 and beginning common shareholders' equity is $681,400, and it deciared the full amount of annual dividends on the preferred shares. What is Sportaid's retum on common shareholders' equity? (Round the percentage to the nearest tenth percent, X% ) A. 15.7% B. 164% C. 17.5% D. 18.6%