The year-end financial statements of Time Company reveal average shareholders equity attributable to controlling interest of $820,537 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 $347,326 thousand. The company's return on net operating assets (RNOA) for the year is: Select one: a. There is not enough information to calculate the ratio, b. 13.8 c. 8.4% d.42.36 De 5.5%