Use the information in this table to answer the question below. The balance sheet accounts listed in this table are the only items on the company's balance sheet for each year and the income statement accounts are the only items on the company's income statement for each year. Item Accounts payable Accounts receivable Accruals Cash Common Stock COGS Depreciation expense Interest expense Inventories Long-term debt Net fixed assets Notes payable Operating expenses (excl. depr.) Retained earnings Sales Taxes 2017 1,100 1,020 2018 1,210 1,450 1,400 1,420 7,000 7,500 8,000 9,200 400 700 340 380 6,000 5,700 3,000 2,760 8,400 ??? 1,500 1,700 3,000 3,800 1,420 2,000 14,000 17,000 200 260 2,000 ??? The firm's return on equity (ROE) for 2018 was 1) 23.51 2) 26.26 3) 21.11 4) 28.00 5) 25.89 %