Based on the information contained in Tables 1, what was Yen's return on common equity for 2019?

Please refer to Table 1 for the following questions. Yen Inc. Balance Sheet 2018 2019 Cash $8,000 $12,200 Accounts receivable 12,000 13,000 Inventories 9,000 10,000 Land 20.000 20,000 Other fixed assets 16,000 19,800 Accumulated depreciation (4,000) (5,000 Total assets $61,000 $70,000 $11,000! $12,000 Accounts payable Long-term Bonds 24,000 Common stock 14,000 Retained earnings 12,000 Liabilities & Equity 24,000 (14,000 20,000 $61,000 $70,000 Yen Inc. Income Statement For the year ended December 31, 2019 Sales Cost of goods sold Gross profit Operating expenses Depreciation EBIT Interest expense EBT Taxes Net Income $196,000 (140.000) $56,000 (26,000) (2,000) 28,000 (2.000 26.000 9,000) $17,000