These account balances at December 31 relate to Sportworld Inc.: Accounts Payable $ 51,900 Preferred shares, $0.01, Accounts Receivable 81,350 830,000 shares issued 83,000 Common Shares 596,000 Retained Earnings 71,700 Bonds Payable 3,900 Notes Receivable 12,600 *All dividends were declared in the current year. Sportworld's net income for the period is $119, 100 and beginning common shareholders' equity is $681,200, and it declared the full amount of annual dividends on the preferred shares. What is Sportworld's return on common shareholders' equity? (Round the percentage to the nearest tenth percent, X.X%.) A. 15.7% OB. 17.5% O C. 18.6% O D. 16.4%