Mars Corporation has provided the following data for Year 2: Sales $ 1,330,000 Gross margin $ 500,000 Net operating income $ 79,692 Net income before taxes $ 63,692 Net income $ 41,400 The company's total stockholders' equity at the end of Year 2 amounted to $1,095,000 and at the end of Year 1 to $1,060,000. The company's return on equity for Year 2 is closest to: Multiple Choice 3.84% 71.20% 7.40% 5.91%