Barber and Atkins Are Partners in an Accounting Firm and Share

Multiple Choice

Barber and Atkins are partners in an accounting firm and share net income and loss equally. Barber's beginning partnership capital balance for the current year is $285,000, and Atkins' beginning partnership capital balance for the current year is $370,000. The partnership had net income of $250,000 for the year. Barber withdrew $90,000 during the year and Atkins withdrew $100,000.
-What is Barber's return on equity?

A) 33.8%
B) 41.3%
C) 36.5%
D) 32.7%
E) 43.9%