The 2017 balance for Mason Electronics reported the following items with 2016 figures given for comparison

Mason Electronics

Balance Sheet

As of December 31,2017 Mason Electronics

Balance Sheet

As of December 31,2016

Total Assets $571,000 $494,000

Total Liabilities 330,000 284,000

Total Stockholders'

Equity (all common) 241,000 210,000

Total Liabilities and

Stockholders' Equity $571,000 $494,000

Net income for 2016 was $25,000. Compute the rate of return on common stockholders' equity for 2016. (Round to two decimal places. Show your computations.)

A) 4.38%

B) 10.37%

C) 11.09%

D) 4.69%