What is the Net Profit ratio for this company?

INCOME STATEMENT
Particulars		Amount
Income		687,700
Revenues from Court Fees	678,100
Revenues from Locker Fees	9,600
Expenses
Cost of Sales:		474,600
Supplies	1,200
Wages Expense	351,000
Maintenance Expense	51,600
Utilities Expense	64,800
Supplies Expense	6,000
Gross Profit:		213,100
Operating Expenses:		131,150
Advertising Expense	39,750
Depreciation Expense - Building	30,000
Depreciation Expense - Equipment	12,000
Property Tax Expense	22,500
Miscellaneous Expense	6,900
Operating Profit:		166,450
Income Tax Expense	20,000
Profit:		81,950

BALANCE SHEET
Particulars		Amount
Assets
Current Assets:		35,800
Cash	26,200
Prepaid Advertising	9,600
Non Current Assets:		590,800
Land	100,000
Building	645,200
Accumulated Depreciation - Building	-260,000
Equipment	156,000
Accumulated Depreciation - Equipment	-50,400
Total Assets:		626,600
Liabilities
Current Liabilities:		127,500
Accounts Payable	73,000
Wages Payable	9,000
Property Taxes Payable	22,500
Unearned Revenue - Locker Fee	3,000
Income Taxes Payable	20,000
Non Current Liabilities:		0
Total Liabilities:		127,500
Equity
Common Stock	200,000
Retained Earnings	299,100
Total Equity:		499,100

Question 5 options:

	20%
	12%
	16%
	24%