The balance sheets at the end of each of the first two years of operations indicate the following: Kellman Company Total current assets Total Investments Year 2 Year 1 $619,655 $564,005 67,399 44,345 Total property, plant, and equipment 859,924 701,434 Total current liabilities 108,979 87,350 Total long-term liabilities 308,410 248,479 Preferred 996 stock, $100 par 80,495 80,495 Common stock, $10 par 509,267 509,267 Paid-in capital in excess of par-common stock Retained earnings 62,357 477,470 62,357 321,836 Using the balance sheets for Kellman Company, if net income is $117.046 and interest expense is $47,205 for Year 2 on total assets for the year (round percent to two decimal points)? Oa. 11.50% Ob. 11.13% Oc. 7.57% Od. 8.94% the retur