The Capital Provided by Common Shareholders During the Period Used

The capital provided by common shareholders during the period used for calculating the return on common equity equals

A) the average par value of common stock, capital contributed in excess of par value on common stock, retained earnings, and any other common shareholders' equity accounts for the period.
B) average preferred shareholders' equity less average total shareholders' equity.
C) the ending par value of common stock, capital contributed in excess of par value on common stock, retained earnings, and any other common shareholders' equity accounts for the period.
D) ending preferred shareholders' equity less ending total shareholders' equity.
E) choices a and b