10.) A company had average total assets of $4,060,000, total cash flows of $2,760,000, cash flows from operations of $565,000, and cash flows from financing of $1,470,000. The cash flow on total assets ratio equals:

a.) 36.20%.

b.) 25.13%.

c.) 13.22%.

d.) 13.90%.

e.) 68.00%.