Hot Shot Delivery Inc. provides the following year end data: 2018 2017 Cash $65,000 $38,000 Accounts Receivable 60,000 39,000 Merchandise Inventory 66,000 26,000 Property, Plant & Equip 219,000 154,000 Total Assets 410,000 257,000 Sales Revenue $530,000 Cost of Goods Sold 180,000 Interest Expense 30,000 Net Income 112,000 Calculate the rate of return on total assets for 2018. 55.3% 42.6% O 52.5% 27.3%