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 $622,513 $584,479 Total investments 67,865 45,985 Total property, plant, and equipment 889,571 742,949 Total current liabilities 105,608 85,311 Total long-term liabilities 293,607 238,932 Preferred 9% stock, $100 par 97,074 97,074 Common stock, $10 par 509,407 509,407 Paid-in capital in excess of par-common stock 62,357 62,357 Retained earnings 511,896 380,332 Using the balance sheets for Kellman Company, if net income is $112,645 and interest expense is $40,589 for Year 2, what is the return on total assets for the year (round percent to two decimal points)? Oa. 10.10% Ob. 8.20% Oc. 10.38% Od. 7.13%