Assets Cash and short-term investments $43000 Accounts receivable (net) 43000 Inventory 29000 Property, plant and equipment 237000 Total Assets $352000 Liabilities and Stockholders' Equity Current liabilities $56000 Long-term liabilities 76000 Stockholders' equity-common 220000 Total Liabilities and Stockholders' Equity $352000 Income Statement Sales revenue $95000 Cost of goods sold 50000 Gross profit 45000 Operating expenses 13320 Net income $31680 Number of shares of common stock 6000 Market price of common stock $17 Dividends per share on common stock 0.8 Cash provided by operations $36000 Number of shares of common stock 6000 Market price of common stock $17 Dividends per share on common stock 0.8 Cash provided by operations $36000 What is the return on common stockholders' equity for this company? 54.4% 14.4% 24.4% 6.1%