In its closing financial statements for its first year in business, the Runs and Goses Company, had cash of $242, accounts receivable of $850, inventory of $820, net fixed assets of $3,408, accounts payable of S700, short-term notes payable of S740, long-term liabilities of S1,100, common stock of S1,160, retained earnings of S1,620, net sales of $2,768, cost of goods sold of $1,210, depreciation of S360, interest expense of $160, taxes of S312, addition to retained earnings of S508, and dividends paid of S218. 23. What is Runs and Goses' return on total assets? a. 9.6% b. 13.6% c. 19.1% d. 37.9% e. 22.5%