The Nicholas Gray Corporation reported the following financial information: Income Statement Year ended December 31, 2020 Net Sales Revenue (all credit) Cost of Goods Sold Gross Profit Selling & Administrative Expense Net Operating Income Interest Expense Net Income $1,200,000 750,000 $450,000 229,000 $221,000 41,000 $180,000 What is the Return on Sales for the rent year? 18.00 14.20