Jester Corporation's most recent income statement appears below: Income Statement Sales (all on account) Cost of goods sold Gross margin Selling and administrative expense Net operating income Interest expense Net income before taxes Income taxes (30%)) Net income $ 130,000 60,000 70,000 28,000 42,000 10,000 32,000 9,600 $ 22,400 The beginning balance of total assets was $140,000 and the ending balance was $137,400. The return on total assets is closest to: Multiple Choice 23.1%