XYZ Corporation financial statements for the year 2019 presented the following data: Current Assets $125,000, Account Receivable $45,000, Total Assets $350,000, Current Liabilities $95,000, Account Payable $35,000, Total Liabilities $215,000, Total Equity $165,000, Total Sales $450,000, Gross Profit $65,000, Net Income $34,000 and Operating Income $ 47,000. The Net profit Margin is: O a. 7.6% Ob 20.6% 10.4% O d. 14.4%