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 $603,370 $581,354 67,113 47,149 Total investments Total property, plant, and equipment 920,842 772,197 Total current liabilities 117,413 86,557 Total long-term liabilities 323,735 240,937 Preferred 9% stock, $100 par 89,283 89,283 Common stock, $10 par 570,365 570,365 Paid-in capital in excess of par-common stock 66,739 66,739 Retained earnings 423,790 346,819 Using the balance sheets for Kellman Company, if net income is $114,323 and interest expense is $45,169 for Year 2, what is the return on total assets for the year (round percent to two decimal points)? Oa. 7.18% Ob. 10.28% Oc. 10.66% Od. 8.16%