The balance sheet for electronics reported the following items- with 2018 figures given for comparison.

Balance sheet in December 31, 2019

-Total assets: $565,000

- total liabilities: $324,000

- total stockholders Equity (All common): $241,000

-total liabilities and stockholders equity: $565,000

Balance sheet in December 31, 2018

-Total assets: $491,000

- total liabilities: $277,000

- total stockholders Equity (all common): $214,000

-total liabilities and stockholders equity: $491,000

Net income for 2019 was $24,000. Compute the rate on common stockholders equity for 2019.