What is the return on stockholders' equity?

a.4.3%

b.4.6%

c.20.0%

d.1.2%

$68,745 92,645 Liabilities and Stockholders' Equity Current liabilities Long-term liabilities Common stock, $20 par Retained earnings Total Liabilities and stockholders' equity 106,900 123,943 $392,233 Income Statement Sales $97,944 44,075 $53,869 Cost of goods sold Gross margin Operating expenses Net income 29,119 $24,750 5,345 $20 Number of shares of common stock Market price of common stock Dividends per share Cash provided by operations What is the return on stockholders' equity? $1.00 $40,000