The Financial Statements of Burnaby Mountain Trading Company Are Shown

The financial statements of Burnaby Mountain Trading Company are shown below.


Note: The common shares are trading in the stock market for $27 each.
Refer to the financial statements of Burnaby Mountain Trading Company. The firm's return-on-equity ratio for 2017 is ________. (Please keep in mind that when a ratio involves both income statement and balance sheet numbers, the balance sheet numbers for the beginning and end of the year must be averaged.)

A) 0.0409
B) 0.0429
C) 0.0462
D) 0.0923