Use the Following Information for Questions:
the Following Data Was

question 61

Multiple Choice

Use the following information for questions:
The following data was taken from the accounting records of Darias Corporation: $\begin{array}{lrr}&2011&2010\\\hline\text { Total assets } & \$ 950,000 & \$ 850,000 \\\text { Total liabilities } & 250,000 & 240,000 \\\text { Preferred shares } & 75,000 & 75,000 \\\text { Common shares } & 300,000 & 300,000 \\\text { Retained earnings } & 325,000 & 235,000\\\text { Additional data: } & \\\text { Net income } & 140,000 \\\text { Preferred dividend } & 15,000 \\\text { Interest expense } & 25,000 \\\text { Sales revenue } & 980,000 \\\text { Tax rate } & 32 \%\end{array}$
-The return on equity for 2011 is closest to:

• A)20.0%
• B)21.5%
• C)26.7%
• D)46.7%

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Definitions:

Circadian Rhythms

The natural, internal processes that regulate the sleep-wake cycle and repeat roughly every 24 hours.

Sundowning

A symptom common in some older individuals with dementia, characterized by increased confusion, agitation, and restlessness during the late afternoon or evening.

Alzheimer's Patients

Individuals who suffer from Alzheimer's disease, a progressive neurological disorder that causes memory loss and cognitive decline.

Suprachiasmatic Nucleus

A small region in the brain's hypothalamus responsible for controlling circadian rhythms, acting as the body's internal clock.