Use this information for Kellman Company to answer the question that follow. The balance sheets at the end of each of the first two years of operations indicate the following: Kellman Company Year 2 Year 1 Total current assets $607,500 $565,900 Total investments 69,600 45,000 Total property, plant, and equipment 873,700 679,000 Total current liabilities 111,500 82,600 Total long-term liabilities 300,500 227,400 Preferred 9% stock, $100 par 93,900 93,900 Common stock, $10 par 518,100 518,100 Paid-in capital in excess of parCommon stock 66,000 66,000 Retained earnings 460,800 301,900 Using the balance sheets for Kellman Company, if net income is $112,600 and interest expense is $31,100 for Year 2, what is the return on total assets for the year (rounded to two decimal places)? a. 5.74% b. 8.73% c. 10.12% d. 7.26%