Use the following information for JBS Corporation to answer the next question. INCOME STATEMENT Sales Cost of goods sold Gross profit Selling & Administrative Expenses Depreciation Expense Operating Income Interest Expense Earnings Before Taxes Income Taxes (@ 40%) Net Income Dividends paid $45,000 23,000 22,000 13,000 3,000 6,000 412 5,588 2,235 3,353 733 BALANCE SHEET Assets Cash Accounts receivable Inventory Plant & Equipment (net) Land $1,800 7,600 5,220 18,000 1,000 Liabilities Account Payable Notes Payable Accrued expenses Long Term debt 2,600 3,300 3,100 4,000 Liabilities Account Payable Notes Payable Accrued expenses Long Term debt 2,600 3,300 3,100 4,000 Stockholders' Equity Par value+paid-in capital Retained Earnings 4,000 16,620 The operating profit margin is: OA) 37% OB) 16.2% OC) 13.3% D) 60%