Peartree Inc. provides the following data:

	2015	2014
Cash	$40,000	$25,000
Accounts Receivable, Net	98,000	62,000
Merchandise Inventory	70,000	50,000
Property, Plant, and Equipment, Net	180,000	120,000
Total assets	$388,000	$257,000

Additional information:

Net sales	$500,000
Cost of Goods Sold	150,000
Interest expense	20,000
Net income	180,000

Calculate the return on total assets for the year 2015.

		a.67.25%
		b.65.00%
		c.62.02%
		d.72.36%