Blossom Company had net income of $124550 and paid dividends of $30500

Blossom Company had net income of $124550 and paid dividends of $30500 to common stockholders and $20000 to preferred stockholders in 2017. Blossom Company common stockholders’ equity at the beginning and end of 2017s was $480000 and $540000, respectively. Blossom Company return on common stockholders’ equity is