Saved Jester Corporation's mc St recent income statement appears below: 21 Income Statement Sales (all on account) Cost of goods sold Gross margin Selling and administrative expense Net operating income Interest expense Net income before taxes Income taxes (30%) Net income $250,00e 145,000 105,00e 45,009 60,600 15,000 45,800 13,500 $ 31,506e ts 010957 eBook e beginning balance of total assets was $190,000 and the ending balance was $187,200. The return on total assets is closest to Multiple Choice 31.8%