The fallowing information pertains to Diane Company. Assume that all balance sheet amounts represent bath average and ending balance figures. Assume that all sales were on credit. Use this information to answer the questipn that fallow. Assets Cash and short-term investments $36,447 Accounts receivable (net) 32,275 Inventory 30,272 Property, plant, and equipment 295,503 $394,497 Total assets Liabilities and Stockholders' Equity Current liabilities $64,781 Long-term liabilities 97,117 Stockhalders' equity-Common 232,599 Tatal liabilities and stockholders' equity $394,497 Income Statement Net Sales $86,444 (34,570) Cost of goods sold Gross margin 51,866 (22,203) Operating expenses Interest expense (4,322) $25,341 Net income Number of shares of common stock outstanding 6,236 Market price of comman stock $25 Total dividends paid $9,200 Cash provided by operations $36,447 Using the data provided for Diane Company, what is the return on total assets? Oa. 7.1% Ob. 9.7% Oc. 8.4% Od. 7.5%