Jefferson Corporation reported net income of $160,000, declared dividends on common stock of $47,000, and had a ending balance in retained earnings of $370,000. Common stockholders equity was $670,000 at the beginning of the year and $800,000 at the end of the year. Compute the return on common stockholders equity. (Round answer to 1 decimal plac, e.g. 10.5%) Return on common stockholders equity is what? In terms of percentage?