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 $ 290,000 165,000 125,000 49,000 76,000 19,000 57,000 17,100 $ 39,900 The beginning balance of total assets was $230,000 and the ending balance was $226,800. The return on total assets is closest to: Multiple Choice 17.5% O 23.3% 25.0% 33.3%