Carla Vista Co. gives you the following information pertaining to the year 2020.

Net sales			$843000
Cost of goods sold			482000
Current assets			501000
Current liabilities			241000
Average total assets			1040000
Total liabilities			559000
Net income			145600

The rate of return on assets Carla Vista Co. is:

a.

81.06%.

b.

17.27%.

c.

30.58%.

d.

14.00%.