Anderson Audio reported the following amounts in its December 31, 2013, and 2012 financial statements (S millions) Sales revenue Cost of sales Net income Total assets Stockholders' equity 2013 2012 $310,000$256,000 94,000 12,400 75,200 41,500 101,000 10,600 68,500 46,400 Calculate to the nearest hundredth a. Return on sales for 2013 b. Debt-to-total-assets ratio as of December 31,2013