What is the return on assets ratio for Company A in 2013?

a. 28%

b. None of these answers are correct

c. 32%

d. 16%

e. 14%

2013 2012 Total assets Net sales Gross profit Net income Weighted average number of common shares outstanding Market price of common stock $800,000 $1,000,000 650,000 320,000 117,000 90,000 $39 720,000 352,000 126,000 90,000 $35