PRACTICE QUESTION#11 Given the following Year 12 Financial Statement data for a footwear company:

59,000
Total Shareholder Equity 160,000 +29,000 189,000
Based on the above figures, the company’s ROE in Year 12 was

42.3%.
14.0%.
28.1%.
25.9%.
None of these.

The answer seems 3, but I do not know how I can get that answer. Please indicate how I can get that answer.