The balance sheets at the end of each of the first two years of operations indicate the following: Kellman Company Year 2 Year 1 Total current assets $621,552 $572,353 Total investments 66,513 51,485 Total property, plant, and equipment 928,247 631,184 Total current liabilities 114,091 89,926 Total long-term liabilities 318,823 241,195 Preferred 9% stock, $100 par 91,920 91,920 Common stock, $10 par 592,361 592,361 Paid-in capital in excess of par-common stock Retained earnings 60,064 60,064 439,053 179,556 Using the balance sheets for Kellman Company, if net income is $106,038 and interest expense is $47,646 for Year 2, what is the return on total assets for the year (round percent to two decimal points)? Oa. 8.45% Ob. 6.56% Oc. 10.06% Od. 10.70%