Using the data below, compute Return on Equity.

Accounts Payable 800

Accounts Receivable 1,100

Capital Stock 2,000

Cash 50

Cost of Goods Sold 6,000

Inventory 1,500

Long-term Debt 1,820

Net Income 950

Property, Plant, and Equipment (net) 3,000

Retained Earnings 1,030

Sales 10,000

Market value of shares 12,000

36.3%

57.8%

16.8%

31.0%

31.4%