Sales for the year $=$$$246,687,$ Net Income for the year $=$$$22,965,$ and average Assets during the year $=$$$136,357.$ Return on Assets $($ROA$)$ for the year is:

A$)53\mathrm{.}8\%$

B$)16\mathrm{.}8\%$

C$)9\mathrm{.}3\%$

D$)$ There is not enough information to calculate ROA.

E$)$ None of the above