Use the following selected balance sheet and income statement information for Gardening Supply Co. (in millions) to compute the return on assets to the nearest hundredth.

Net income	Gross profit on sales	Average total assets	Sales	Tax rate on operating profit
$39,150	$310,200	$180,300	$565,210	35%

Select one:

A. 5.16%

B. 17.30%

C. 5.52%

D. 21.71%