Calculate the return on common shareholder's equity using the following financials. Consolidated Net income $500,000. This includes a subsidiary net income of $45,000, of which the parent company owns 80% of. Preferred dividends were $20,000 and Common Stock dividends were $100,000. Common Shareholders Equity balances were 98,000 and 113,000 from the beginning to the end of the year, respectively. Answer should be rounded to the nearest two decimals.