Excerpts from Hulkster Company's December 31, 2021 and 2020, financial statements are presented below. Accounts receivable Merchandise inventory Net sales Cost of goods sold Total assets Total shareholders' equity Net Income 2021 $ 40,000 $ 28,000 199,000 114,000 425,000 240,000 32,500 2020 36,000 35,000 186,000 108,000 405,000 225,000 28,000 Hulkster's 2021 return on assets is (rounded): Select one: O a. 7.1%. O b. 47.7% Oc 13.5% od 7.8%