Peartree Inc. provides the following? data:

2015 2014

Cash $ 40, 000 ? $25,000

Accounts? Receivable, Net 101,000 ? 62,000

Merchandise Inventory 77, 000 ? 50,000

?Property, Plant, and? Equipment, Net 188,000 ? 120,000

Total assets $ 406, 000 ? $257,000

Additional? information:

Net sales $ 530, 000

Cost of Goods Sold 170,000

Interest expense 25,000

Net income 181,000

Calculate the return on total assets for the year 2015.

A. 70.43 ?% B. 62.14 ?% C. 50.74 ?% D. 44.58 ?%