The 2019 balance sheet for Standard Electronics reported the following items - with 2018 figures given for comparison: 
Net income for 2019 was $25,000.Compute the rate of return on common stockholders' equity for 2019.(Round your final answer to two decimal places.)
Definitions:
Transverse Processes
Projections from the side of a vertebra that serve as points of attachment for muscles and ligaments.
Superior Articular
Superior articular refers to the upper joint surface of a bone that articulates with another bone to form a joint, facilitating movement.
Vertebral Foramen
The central opening in each vertebra through which the spinal cord passes, providing canal-like protection.
Nucleus Pulposus
Soft central portion of the intervertebral disk.
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