Holland? corporation's annual report is as follows. march? 31, 2016 march? 31, 2017 net income ? $350,000 ? $441,500 preferred dividends 0 0 total? stockholders' equity ? $4,380,000 ? $5,092,000 ? stockholders' equity attributable to preferred stock 0 0 number of common shares outstanding ? 284,000 ? 195,000 based on the information? provided, find the rate of return on common? stockholders' equity on march? 31, 2017. ? (round your final answer two decimal? places.)

Collective bargaining provides for a representative of employees to negotiate with a representative of management over labor issues including wages.true or false?

"in my opinion, we ought to stop making our own drums and accept that outside supplier's offer," said wim niewindt, managing director of antilles refining, n.v., of aruba. "at a price of $21 per drum, we would be paying $4.70 less than it costs us to manufacture the drums in our own plant. since we use 70,000 drums a year, that would be an annual cost savings of $329,000." antilles refining's current cost to manufacture one drum is given below (based on 70,000 drums per year):

Gwen, a manager at exude apparels inc., received a message from a customer requesting a replacement for a purchased pair of shoes. exude apparels has a clearly stated no-return policy. gwen responded to the customer denying the request in a tactful and clear manner. despite this, the customer submitted a second request. in this scenario, which of the following is an appropriate response to the second request?