Please help

Excerpts from Dowling Company's December 31, 2016 and 2015, financial statements and key ratios are presented below (all numbers are in millions) 2016 2015 Accounts receivable (net) Net sales Cost of goods s20 S16 S115 $100 S60 S55 sold Net income S20S17 Inventory 5.22 turnover Return on assets 10.3% Equity Multiple 2.36 Dowling's 2016 profit margin is (rounded) O a16.5 percent O b. 18.0 percent. O c.17.4 percent O d 18.5 percent