The credit-check process is independent of the inclusion or exclusion of new categories of customers

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.) A) 8.36% B) 9.32% C) 8.67% D) 7.99%

What is an explanation offered for why firms have not historically tracked stockouts very well?

A) There is no agreed upon definition of stockouts. B) There is no way to track stockouts. C) Stockouts occur after the fact. D) Stockouts are difficult to track.