A Company's Balance Sheet and Income Statement Accounts Follow

A company's balance sheet and income statement accounts follow: $\begin{array}{lrrr}\text {At December 31}& 2014 & 2013 & 2012\\\text {Assets}\\\text { Cash } & \$ 30,872 & \$ 36,086 & \$ 37,974 \\ \text { Accounts receivable, net } & 89,476 & 63,151 & 50,632 \\ \text { Merchandise inventory } & 112,499 & 83,450 & 54,467 \\ \text { Prepaid expenses } & 9,942 & 9,473 & 4,219 \\ \text { Plant assets, net } & 291,143 & 268,126 & 244,108 \\\hline \text { Total assets } & \$ 533,932 & \$ 460,286 & \$ 391,400 \\\hline \hline \text { Liabilities and Equity }\\ \text { Accounts payable } & \$ 130,290 & \$ 76,233 & \$ 50,632 \\ \text {Long-term notes payable secured by }\\ \text { mortgages on plant assets } & 98,372 & 103,748 & 107,769 \\\text { Common stock, \$ 10 par value } & 142,500 & 132,500 & 102,500 \\\text { Retained earnings } & 182,770 & 147,805 & 130,499 \\\hline \text { Total liabilities and equity } &\$ 533,932 & \$ 460,286 & \$ 391,400 \\\hline\end{array}$
$\begin{array}{lll}\text { For Year Ended December } 31&2014 & 2013 \\\text { Sales }& \$ 694,112 & \$ 547,740\\\text { Cost of goods sold } & \$ 423,408 & \$ 356,031 \\\text { Other operating expenses } & 215,175 & 138,578 \\\text { Interest expense } & 11,800 & 12,598 \\\text { Income taxes } & \underline {9,023} & \underline {8,216}\\ \text { Total costs and expenses } &\underline{659,406}&\underline{515,423}\\ \text { Net income } &\underline{\$ 34,706}&\underline{\$ 32,317}\\ \text {Earnings per share}&\underline{ \$ 2.14}&\underline{\$ 1.99 }\\\end{array}$
-What is the company's return on common stockholders' equity ratio for 2013?

A) 27.5%
B) 25.4%
C) 12.6%
D) 29.4%
E) 19.5%