The following data was taken from the accounting records of Whispering Winds Corporation:

$2024$

$2023$

Total assets

$$976000$ $$877000$

Total liabilities

$253000242000$

Preferred shares

$9110091100$

Common shares

$302000302000$

Retained earnings

$329900241900$

Additional data:

Net income

$143000$

Interest expense

$34700$

Sales revenue

$983000$

The return on assets for $2024$ is

Select answer from the options below

$17\mathrm{.}2\%$

$18\mathrm{.}3\%$

$15\mathrm{.}4\%$

$16\mathrm{.}3\%$