Westcomb, Inc. had equity of $150,000 at the beginning of the year. At the end of the year, the company had total assets of $195,000. During the year, the company sold no new equity. Net income for the year was $72,000, and dividends were $44,640. What is Westcomb's sustainable growth rate?

	a.	15.32 percent
	b.	15.79 percent
	c.	17.78 percent
	d.	18.01 percent
	e.	18.24 percent