All i need is the average common stockholders' equity. it is not 162,500. someone please help me!!

2017 2016 2015 At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity $ 31,200 $ 34,800 $ 36,000 89,500 62,100 52,100 37,538 82,600 58,400 10,534 9,853 4,247 391,228 270,647 239,253 $560,000 $460,000 $ 390,000 $ 143,623 $ 76,963 $ 50,965 104,227 102,626 87,914 162,500 162,500 162,500 149,650 117,911 88,621 $560,000 $460,000 $ 390,000 The company's income statements for the years ended December 31, 2017 and 2016, follow. For Year Ended December 31 Sales Cost of goods sold Other operating expenses Interest expense Income taxes Total costs and expenses Net income 2017 $728,000 $444,080 225,680 12,376 9,464 691,600 $ 36,400 2016 $ 547,400 $ 355,810 138,492 12,590 8,211 515,103 $ 32,297 Net income $ 36,400 Earnings per share $ 32,297 $ 1.99 $ 2.24 Additional information about the company follows. Common stock market price, December 31, 2017 Common stock market price, December 31, 2016 Annual cash dividends per share in 2017 Annual cash dividends per share in 2016 $ 32.00 30.00 0.32 0.16 To help evaluate the company's profitability, compute the following ratios for 2017 and 2016: 1. Return on common stockholders' equity. 2. Price-earnings ratio on December 31. 3. Dividend yield. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 1 Required 2 Required 3 Compute the return on common stockholders' equity for each year, Choose Numerator: Preferred dividends 36,400- 32297- Not income $ s Return On Common Stockholders' Equity Choose Denominator: Average common stockholders' equity 0 01 Return o Returno 2017 2016 Required 2 >