The Following Information Is Available for the Gold Company What Is the Return on Stockholders' Equity for the Year

Multiple Choice

The following information is available for the Gold Company:
$\begin{array} { l }\text { Net income for the year ended December 31, } 2014&\$127.4\\ \text {Retained earnings, December 31, 2014 }&150.0\\ \text {Retained earnings, December 31, 2013 }&180.0\\ \text {Total assets, December 31, 2014 }&470.0\\ \text {Total assets, December 31, 2013 }&442.0\\ \text {Total liabilities, December 31, 2014 }&240.0\\ \text { Total liabilities, December 31, 2013}&182.0\\\end{array}$

What is the return on stockholders' equity for the year ended December 31,2014?

A) 24.1%
B) 27.1%
C) 52.0%
D) 55.4%