Question: The 2 0 2 4 and 2 0 2 5 comparative balance sheet for USA Services, Inc. reported the following items: December 3 1 ,

The 2024 and 2025 comparative balance sheet for USA Services, Inc. reported the following items:
December 31,2025 December 31,2024
Total Assets $520,000 $430,000
Total Liabilities 300,000200,000
Total Stockholders' Equity (all common)220,000230,000
Total Liabilities and Stockholders' Equity $520,000 $430,000
Net income for 2025 was $33,000. Compute the rate of return on common stockholders' equity for 2025.

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