The account balances for Premera Blue Cross are listed below. All balances are as of December 31, 2023, except where noted otherwise. Accounts Payable $7,700; Rent Expense $8,400; Accounts Receivable 13,400; Equipment 115,500; Wages Payable 3,600; Furniture 30,800; Prepaid Expenses 1,700; Notes Payable (due 12/31/25) 49,000; Dividends 2,800; Accumulated Depreciation 14,630; Sales Revenue 153,650; Cash 36,400; Notes Payable (due 4/30/24) 1,400; Common Stock 28,000; Cost of Goods Sold 58,100; Goodwill 70,000; Loss on Sale of Equipment 4,900; Retained Earnings (1/1/23) 19,810; Inventory 13,300; Marketable Equity Securities 600; Advertising Expense 4,200; Depreciation Expense 14,630; Insurance Expense 2,800; Unearned Revenue 5,900. Determine the Profit Margin for 2023:

A. 39.45%

B. 58.33%

C. 42.64%

D. 25.00%

E. 40.19%