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The balance sheet of Logan Company reports total assets of $ 7 5 0 , 0 0 0 and $ 8 0 0 , 0

The balance sheet of Logan Company reports total assets of $750,000 and $800,000 at the beginning and end of the year, respectively. Sales revenues are $1.5 million ( $1.2 million in the previous year), net income is $150,000, and net cash flows from operating activities are $175,000. What is Logan's cash flow to sales?
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14.6%
11.7%
13.0%
22.6%
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