Sales for the year = $357,370, Net Income for the year = $40,271, Income from equity investments = $9,463, and average Equity during the year = $123,650. Return on equity (ROE) for the year is: Select one: a. 32.6% O b. There is not enough information to answer the question. O C. 7.7% O d. 2.6% O e. 11.3%