The year end financial statements of Time Company reveal average shareholders' equity attributable to controlling interest of $837.283 thousand, net operating profit after tax of $48,032 thousand, net income attributable to the company of $29.068 thousand, and average net operating assets of 354,414 thousand. The company's return on net operating assets (NCA) for the year Select one: b. 5.49 C.8.2% d. 13.6% e. There is not enough information to calculate the ratio