On December 31, Sulfur Corporation has the following data available. Net Income $190,000 Interest expense 30,000 Total assets at the beginning of the year 760,000 Total assets at the end of the year 890,000 Total stockholders' equity at the beginning of the year 410,000 Total stockholders' equity at the end of the year 270.000 What is return on assets? (Round your final answer to two decimal places, XXX%) Select one: A. 21.82% O B . 18.18% O C. 52.94% OD. 23.03%