Selected current year company information follows: Net income $15,953 Net sales $ 712,855 Total liabilities, start of year $83,932 Total liabilities, end of year $103,201 Total stockholders' equity, beginning-year $198,935 Total stockholders equity, end of year $121,851 Return on total assets is a. 2.24% b. 2.81% c. 3.64% d. 4.67% e. 6.28%