The following amounts were taken from the financial statements of Plant Company: 2013 2012 Total assets $800,000 $1,000,000 Net sales 720,000 650,000 Gross profit 352,000 320,000 Net income 126,000 117,000 Weighted average number of common shares outstanding 90,000 90,000 Market price of common stock $35 $39 The return on assets ratio for 2013 is 28%. 14%. 32%. 16%