Use this information for Kellman Company to answer the question that follow.

The balance sheets at the end of each of the first 2 years of operations indicate the following:

Kellman Company
	Year 2	Year 1
Total current assets	$619,300	$566,000
Total investments	63,700	43,900
Total property, plant, and equipment	855,000	788,800
Total current liabilities	117,300	80,200
Total long-term liabilities	297,100	241,000
Preferred 9% stock, $100 par	86,800	86,800
Common stock, $10 par	557,900	557,900
Paid-in capital in excess of parCommon stock	61,100	61,100
Retained earnings	417,800	371,700

Using the balance sheets for Kellman Company, if net income is $100,600 and interest expense is $44,400 for Year 2, what is the return on total assets for the year (rounded to two decimal places)?

a.7.19%

b.3.83%

c.6.54%

d.9.88%