A Company's Balance Sheet and Income Statement Accounts Follow What Is the Company's Return on Common Stockholders' Equity Ratio

Multiple Choice

A company's balance sheet and income statement accounts follow:
$\begin{array}{lrrr} \text { At December31}&2014&2013&2012\\ \text { Assets}\\ \text { Cash } & \$ 30,872 & \$ 36,086 & \$ 37,974 \\ \text { Accounts receivable, net } & 89,476 & 63,151 & 50,632 \\\text { Merchandise inventory } & 112,499 & 83,450 & 54,467 \\ \text { Prepaid expenses } & 9,942 & 9,473 & 4,219 \\\text { Plant assets, net } & 291,143 & 268,126 & 244,108 \\\text { Total assets } & \$ 533,932 & \$ 460,286 & \$ 391,400 \\\text { Liabilities and Equity } \\ \text { Accounts payable } & \$ 130,290 & \$ 76,233 & \$ 50,632 \\\text { Long-term notes payable secured by } \\\text { mortgages on plant assets }& 98,372 & 103,748 & 107,769 \\\text { Common stock, } \$ 10 \text { par value } & 142,500 & 132,500 & 102,500 \\ \text { Retained earnings } & 182,770 & 147,805 & 130,499\\\text { Total liabilities and equity }& \$ 533,932 & \$ 460,286 & \$ 391,400\end{array}$

What is the company's return on common stockholders' equity ratio for 2013?

A) 27.5%
B) 25.4%
C) 12.6%
D) 29.4%
E) 19.5%