Bryant, Inc. provides the following data:

	2017	2016
Cash	$47,000	$25,000
Accounts Receivable, Net	100,000	62,000
Merchandise Inventory	75,000	50,000
Property, Plant, and Equipment, Net	182,000	120,000
Total Assets	$404,000	$257,000

Additional information:

Net Credit Sales	$530,000
Cost of Goods Sold	170,000
Interest Expense	20,000
Net Income	185,000

Calculate the rate of return on total assets for 2017. (Round your answer to two decimal places.)

A.62.03%

B.45.79%

C.50.74%

D.71.98%