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 $$115,729$ and interest expense is $$33,931$ for Year $2,$ what is the return on total assets for the year $($round percent

to two decimal points$)?$

a$.10\mathrm{.}72\%$

b$.10\mathrm{.}36\%$

c$.8\mathrm{.}61\%$

d$.7\mathrm{.}48\%$