These account balances at December 31 relate to Sportring Inc.: - All alvidends were declared in the current year. Sportring's net income for the period is $119,400 and beginning common shareholders' equity is $681,900, and i declared the full amount of annual dividends on the preferred shares. What is Sportring's return on common shareholders' equity? (Round the percentage to the nearest tenth percent, X.X\%.) A. 18.7% B. 16.5% C. 15.8% D. 17.6%