Use this information for Kellman Company to answer the question that follow. The balance sheets at the end of each of the first 2 years of operations indicate the following: Kellman Company Year 2 Year 1 Total current assets $606,700 $580,200 Total investments 62,000 48,400 Total property, plant, and equipment 923,000 620,900 Total current liabilities 117,100 87,200 Total long-term liabilities 304,700 230,600 Preferred 9% stock, $100 par 82,000 82,000 Common stock, $10 par 569,900 569,900 Paid-in capital in excess of par-Common stock 66,900 66,900 Retained earnings 451,100 212,900 Using the balance sheets for Keliman Company, if net income is $102,200 and interest expense is $38,500 for Year 2, what is the return on total assets for the year (rounded to two decimal places)? Oa. 4.48% Ob. 6.42% Oc. 8.18% Od. 9.90%