Xemen Company Has the Following Data Less: Other Revenue/Other Expense

Xemen Company has the following data: $\begin{array}{llll}& 2X13 & 2X12 & 2X11 \\\hline \text { Sales }& \$ 930 & \$ 700 \\\text { Less: Cost of Goods Sold } &410& 235\\\text { Gross Profit } & 520&465 \\\text { Less: Operating Expenses } & \underline{284} & \underline{255} \\\text { Operating Income } & 236 & 210\end{array}$
Less: Other Revenue/Other Expense:
$\begin{array}{lll}{\text { Interest Revenue }} & 24 & 24 \\\text { Interest Expense } & \underline{(30) } & \underline{(30) } \\\text { Income before Tax } & 230 & 204 \\\text { Less: Income Tax Expense } & \underline{92} & \underline{82} \\\text { Net Income } & \$138&\$122\end{array}$ $\begin{array}{llll}\text { Total Common Stockholders' Equity } & \$ 467 & \$ 389 &\$300\\\text { Preferred Dividend Per Share } & \$ 0 & \$ 0& \$ 0\end{array}$ What is the return on common stockholders' equity for Xemen Company in 2X13? Has the return on common stockholders' equity improved or not improved since 2X12?

A) 32.2%,improved
B) 32.2%,not improved
C) 29.6%,not improved
D) 31.6%,not improved
E) 29.6%,improved