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he following data are provided: December 31 2021 2020 Cash $ 1,500,000 $ 1,000,000 Accounts receivable (net) 1,600,000 1,200,000 Inventories 2,600,000 2,200,000 Plant assets (net) 7,000,000 6,500,000 Accounts payable 1,100,000 800,000 Income taxes payable 200,000 100,000 Bonds payable 1,400,000 1,400,000 10% Preferred stock, $50 par 2,000,000 2,000,000 Common stock, $10 par 2,400,000 1,800,000 Paid-in capital in excess of par 1,600,000 1,300,000 Retained earnings 4,000,000 3,500,000 Net credit sales 12,800,000 Cost of goods sold 8,400,000 Operating expenses 2,900,000 Net income 1,500,000 Additional information: Depreciation included in cost of goods sold and operating expenses is $1,220,000. On May 1, 2021, 60,000 shares of common stock were issued. The preferred stock is cumulative. The preferred dividends were not declared during 2021. 67. The return on common stock holders' equity for 2021 is 1,500/7,200 1,300/7,200 1,500/8,000 1,300/8,000