Sales (all on account).. $610,000 Cost of goods sold 340.000 Gross margin...was=zaza 270,000 Selling and administrative expense ..... 160.000 Net operating income ........ 110,000 Interest expense .EastBERLIN 20.000 Net income before taxes. 90,000 Income taxes (30%)- 27.000 Net income.... $ 63.000 Jester Corporation's most recent income statement is shown. The beginning balance of total assets was $360,000 and the ending balance was $320,000. The return on total assets is closest to percent. A) 26.5 O B) 32.4 O C) 18.5 O D) 22.6