I need help with solving for the return on equity.

On January 1, 2018, the general ledger of Grand Finale Fireworks includes the following account balances: Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Common Stock, $1 par value Paid-in Capital-Excess of Par Retained Earnings Debit Credit $ 43,400 45,900 8,200 71,000 $ 9,700 15,300 17,000 87,000 39,500 $ 168,500 168,500 Totals During January 2018, the following transactions occur: anuary 2 Issue an additional 2,100 shares of $1 par value common stock for $42,000 January 9 Provide services to customers on account, $16,700 January 10 Purchase additional supplies on account, $5,600 January 12 Repurchase 1,000 shares of treasury stock for $20 per share January 15 Pay cash on accounts payable, $17,200 January 21 Provide services to customers for cash, $49,800 January 22 Receive cash on accounts receivable, $17,300 January 29 Declare a cash dividend of $0.20 per share to all shares outstanding on January 29. The dividend is payable on February 15 (Hint: Grand Finale Fireworks had 17,000 shares outstanding on January 1, 2018 and dividends are not paid on treasury stock.) January 30 Reissue 800 shares of treasury stock for $22 per share January 31 Pay cash for salaries during January, $42,706 The following information is available on January 31, 2018 a. Unpaid utilities for the month of January are $6,900