These account balances at December 31 relate to SportsTime Inc.: *All dividends were declared in the current year. SportsTime's net income for the period is $119,200 and beginning common shareholders' equity is $681,600, and it declared the full amount of annual dividends on the preferred shares. What is SportsTime's return on common shareholders' equity? (Round the percentage to the nearest tenth percent, X.X\%.) A. 17.5% B. 18.6% C. 16.4% D. 15.7% These account balances at December 31 relate to SportCheck Inc.: If SportCheck's board of directors decided to declare a dividend on December 31, what is the largest dividend it could declare? A. $751,800 B. $600,000 C. $8,000 D. $71,800