X Your answer is incorrect. Presented below is information reported by Kiev Ltd. for their last two fiscal years: Dec 31, 2021 Dec 31, 2020 Common shares $ 75,000 $ 60,000 6% preferred shares, no par value, cumulative 350,000 350,000 Retained earnings (post closing) 90,000 75,000 Net income for year 60,000 32.000 What is Kiev's rate of return on common shareholders' equity for 2021? 26% O 22.4% 25% 48.8%