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 S3,408, accounts payable of $700, short-term notes payable of $740, 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 $360, interest expense of $160, taxes of S312, addition to retained earnings of S508, and dividends paid of S218. 25. Runs and Goses operating profit margin is? a, 26.2% b. 56.3% c. 43.3% d. 30.3% e. 60.0%