The balance sheets at the end of each of the first two years of operations indicate the following: Using the balance sheets for Kellman Company, if net income is $119,929 and interest expense is $36,940 for Year 2 , what is the return on total assets for the year (round percent to two decimal points)? a. 10.96% b. 7.73% c. 9.15% d. 11.29%