21) Health center reported the following balance sheet: Cash Accounts receivable Supplies Net Fixed Assets $28,000 15,000 45,000 122.000 Accounts payable Notes Payable Accruals Long-Terms Debt Unrestricted Net Assets Permanently Restricted Net Assets Total Liab,& Net Assets $5,000 12,000 17,000 45,000 10,000 121,000 $210,000 Total assets $210,000 Health center has total operating revenues of $600,000 and excess of revenue over expenses of $50,000. Health center's return on net assets is A) 5.00% B) 50.00% C) 38.17% D) 41.13% (C)