how do i find the return on common stockholders equity? (#2)

i know that the equation is net income/ average equity but i dont know where the equity numbers come from.

so it would be (260000+220000)/2 but where does the 220000 come from?

Supplemental Homework #14 - The financial statements of Hainz Company appear below: HAINZ COMPANY-Comparative Balance Sheet December 31, 2020 and 2019 Assets Cash Short-term investments Accounts receivable (net) Inventory Property, plant and equipment (net) Total assets 2020 $ 20,000 20,000 40,000 60,000 260,000 $400.000 2019 $ 40,000 60,000 30,000 70,000 300,000 S500.000 Liabilities and stockholders' equity Accounts payable $ 20,000 $ 30,000 Short-term notes payable 40,000 90,000 Bonds payable 80,000 160,000 Common stock 150,000 150,000 Retained earnings 110.000 70,000 Total liabilities and stockholders' equity. S400.000 S500.000 HAINZ COMPANY-Income Statement For the Year Ended December 31, 2020 Net sales $400,000 Cost of goods sold 250.000 Gross profit 150,000 Expenses Operating expenses S42,000 Interest expense. 18.000 Total expenses 60,000 Income before income taxes 90,000 Income tax expense.. 27,000 Net income... $ 63,000 Instructions Using the financial statements and additional information, compute the following ratios for Hainz Company for 2020 and for selected 2019. Show all computations 1. Current ratio: 2020 2.3751 and 2019 1.67:1 2. Return on common stockholders' equity: 2020 3. Acid-test ratio: 2020 1.33 and 20191-08-1 Accounts receivable turnover: 2020 11.45 6 Tims 5. Times interest earned: 2020 6. Profit margin: 2020_15.757 7. Inventory tumover: 2020 3.85 Times 8. Retur on assets: 2020_142