The 2017 balance for Mason Electronics reported the following items --- with 2016 figures given for comparison 1 Mason Electronics Mason Electronics Balance Sheet Balance Sheet As of December 31,2017 As of December 31,2016 $574,000 $491,000 Total Assets 285,000 206,000 Total Liabilities 328,000 Total Stockholders 246,000 Equity (all common) Total Liabilities and Stockholders $574.000 Equity $491,000 Net income for 2016 was $20,000. Compute the rate of return on common stockholders' equity for 2016. (Round your final answer to two decimal places.) 100