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Web Services is organized as a limited partnership, with David White as one of its partners. David's capital account began the year with a balance

Web Services is organized as a limited partnership, with David White as one of its partners. David's capital account began the year with a balance of $46,100. During the year, David's share of the partnership income was $8,600, and David received $5,100 in distributions from the partnership. What is David's partner return on equity?

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