Consider the following financial data for Tom's Pool Supply: $ 123,000 136,500 91.500 351,000 249,000 532.000 1.162.000 Balance Sheet as of December 31, 2012 Cash & equivalents $ 103,500 Accounts payable Accounts receivable 223,500 Short-term bank note Inventories 292.000 Accruals Total current assets $ 619,000 Total current liabilities $ Long-term debt Net fixed assets 513.000 Common equity Total assets $ 1.132.000 Total liabilities & equity $ Profit & Loss Statement for the Year Ended December 31, 2012 Net sales B42,000 Cost of goods sold 529.000 Gross profit S 313,000 Operating expenses 181.500 Earnings before interest and taxes (EBIT) $ 131,500 Interest expense 50.000 Earnings before taxes (EBT) $ 81,500 Federal and state income taxes (30 percent) 24450 Net earnings $ 57050 Calculate Tom's return on assets (ROA). O a. 18.23% O b.10.72% O c. 5.04% Od. 6.78% Oe.9.22%