Use the following balance sheet and income statement to calculate the firm's return on equity $($net income $/$ common equity$)$:

$\backslash$table$[[$Balance Sheet,Income Statement$],[$Assets:$,,,],[$Cash$,$$$9,000,$Sales $($all credit$),$$$255,000],[$Accounts Receivable,$26,000,$Cost of Goods Sold,$(153,000)$